This guidance clarifies the classification and reporting requirements for Undocumented Accounts under the Common Reporting Standard (CRS) in the UAE. It specifically applies to pre-existing individual accounts opened before 1 January 2017 where only a hold-mail or in-care-of address is available. The document mandates that Reporting Financial Institutions (RFIs) perform annual paper record searches and persistent due diligence to obtain self-certifications. Furthermore, it provides technical instructions for the annual reporting cycle, requiring the 'Undocumented Account' flag to be set to 'TRUE' in the CRS portal for eligible individual accounts, excluding entities from this classification.