The element applies only to the document part in which it is included. In the case of repeated or corrected data elements CorrMessageRefId and CorrDocRefId must contain the identifiers MessageRefId and DocRefId respectively for the data referred to. In the case of a correction the unchanged elements shall be transmitted again - except for the element DocRefId. New Data Corrected Data Void Data Amended Data New Test Data Corrected Test Data Void Test Data Amended Test Data Account Holder Type Owner-Documented FI with specified US owner(s) Passive Non-Financial Entity with substantial US owner(s) Non-Participating FI Specified US Person Direct Reporting NFFE Account Pool Reporting Type Recalcitrant account holders with US Indicia Recalcitrant account holders without US Indicia Dormant accounts Non-participating foreign financial institutions Recalcitrant account holders that are US persons Recalcitrant account holders that are passive NFFEs The code describing the nature of the payments used in FATCA Dividends Interest Gross Proceeds/Redemptions Other - FATCA Document specification: Data identifying and describing the document, where 'document' here means the part of a message that is to transmit the data about a single block of FATCA information. Sender's unique identifier of this document Reference id of the message of the document referred to if this is a correction Reference id of the document referred to if this is correction Account number definition Type of payment (interest, dividend,...) The amount of payment Reporting financial institution Group that wraps the details for a financial institution FATCA report FATCA Version