{
  "artifact_id": "HRI-HSIMC-CONTINUE-NODES-FINANCIAL-REALITY-WORLD249-C0-001",
  "schema_id": "hsimc.continue-nodes.global-financial-reality-249.v0.1",
  "built_at_hkt": "2026-10-12T20:59:23+08:00",
  "source_observation_date": "2026-10-12",
  "release_class": "AI_COMPILED_PUBLIC_INFORMATIONAL_REFERENCE_NOT_HUMAN_VERIFIED",
  "applies_to": "ISO 3166-1 code identities, not 249 sovereign legal regimes",
  "provenance_rule": "A country record is a source-indexed research pointer; no country-level service eligibility or legal permission is inferred from the presence of a currency, Stripe listing, IFRS profile or EU MiCA framework.",
  "gate_rule": "Continue requires identified contracting entity, provider account and payout route, FX banking checks, applicable digital-asset licensing, accounting/tax nexus and a human-authorized work acceptance.",
  "business_roles_distinction": [
    "SELLER_ENTITY_COUNTRY",
    "BUYER_CONSUMPTION_COUNTRY",
    "SERVICE_DELIVERY_COUNTRY",
    "PAYMENT_PROCESSOR_ACCOUNT_COUNTRY",
    "PAYOUT_BANK_COUNTRY",
    "TAX_REPORTING_COUNTRY"
  ],
  "required_review_dimensions": [
    "FIAT_LEGAL_TENDER",
    "PAYMENT_SERVICE_PROVIDER",
    "FX_CURRENT_ACCOUNT",
    "FX_CAPITAL_ACCOUNT",
    "CRYPTO_ASSET_ACTIVITY",
    "ACCOUNTING_ENTITY_TYPE",
    "VAT_GST_WHT_PERMANENT_ESTABLISHMENT"
  ],
  "critical_interpretations": [
    "NOT_LISTED_ON_STRIPE_GLOBAL does not mean illegal to accept payments from customers in the region.",
    "LISTED_STANDARD does not mean an individual entity or product is accepted by Stripe.",
    "PREVIEW and EXTENDED_NETWORK are NOT equivalent to standard Stripe country support.",
    "CLDR current currency usage is not verified legal tender for every transaction and is not a Stripe settlement currency list.",
    "IFRS jurisdiction profile indexed does not mean IFRS required for all SMEs or tax filings.",
    "EU MiCA framework/reference does not imply crypto merchant settlement or any VASP is legal.",
    "FX restrictions and tax duties are country-, entity-, bank-, currency- and transaction-dependent; UNKNOWN is not ALLOWED.",
    "No record is a compliance pass, safe payment instruction, financial advice, or execution authority."
  ],
  "source_registry": {
    "HSIMC_ISO249": {
      "title": "HSIMC existing ISO 3166-1 249 country and territory identity registry",
      "url": "https://hsimc.tech/work/power-ready/baselines/data/registry-249.json",
      "scope": "Identity keys only",
      "snapshot_sha256": "dd5d57e7e651286c43aa519145bae80111f6096651169890ee8054d61b45162b"
    },
    "CLDR48_CURRENCY": {
      "title": "Unicode CLDR release-48 · territory currency usage periods",
      "url": "https://github.com/unicode-org/cldr/blob/release-48/common/supplemental/supplementalData.xml",
      "scope": "Country currency-usage candidates, not full local legal tender verification",
      "snapshot_sha256": "fb054c9f9a95f0c4da9dd1e5e0ef6dd208b6f9a73f45303011be247277d81bef"
    },
    "SIX_ISO4217": {
      "title": "SIX ISO 4217 maintenance agency",
      "url": "https://www.six-group.com/en/products-services/financial-information/market-reference-data/data-standards.html",
      "scope": "Authoritative general ISO 4217 code maintenance, not transaction permissions"
    },
    "STRIPE_GLOBAL": {
      "title": "Stripe global availability; entity onboarding and payouts have separate requirements",
      "url": "https://stripe.com/global",
      "scope": "Stripe platform account availability categories observed 2026-10-12; no merchant, crossborder, product or payout approval",
      "snapshot_sha256": "7c059eeaa0f63ef3d2d48cd7986a05b55373428074d81e99fb5d29810cd50b15"
    },
    "STRIPE_OPEN_ACCOUNT": {
      "title": "Stripe account requirements for a business in another country",
      "url": "https://support.stripe.com/questions/requirements-to-open-a-stripe-account-in-another-country?locale=en-GB",
      "scope": "A country list is not an approved Stripe account"
    },
    "IMF_AREAER": {
      "title": "IMF AREAER · Exchange arrangements and restrictions",
      "url": "https://www.imf.org/en/publications/sprolls/annual-report-on-exchange-arrangements-and-exchange-restrictions",
      "scope": "Research reference; this dataset does not classify current/capital account freedom for a country"
    },
    "FATF_VASP_2026": {
      "title": "FATF 2026 virtual assets and VASP regulation progress update",
      "url": "https://www.fatf-gafi.org/en/publications/Fatfrecommendations/targeted-updated-virtualassets-vasps-2026.html",
      "scope": "Global compliance context, not per-country permission"
    },
    "EU27": {
      "title": "European Union official list of 27 EU countries",
      "url": "https://european-union.europa.eu/principles-countries-history/eu-countries_en",
      "scope": "EU membership only; dependent territories may have different arrangements",
      "snapshot_sha256": "91cf99d81d816a3b504b84ce0fee92322136478104073fb6956ea6e3964a011a"
    },
    "EU_MICA": {
      "title": "European Commission implementation of the MiCA framework",
      "url": "https://finance.ec.europa.eu/news/digital-finance-2024-12-19_en",
      "scope": "EU-wide crypto-asset regulatory framework, not proof that merchant payment/asset/service is allowed"
    },
    "HK_SFC": {
      "title": "Hong Kong SFC virtual asset trading platform regulation",
      "url": "https://www.sfc.hk/en/Welcome-to-the-Fintech-Contact-Point/Virtual-assets/Virtual-asset-trading-platforms-operators/Lists-of-virtual-asset-trading-platforms",
      "scope": "Specific licensed platform scope, not general crypto merchant-payment clearance"
    },
    "SG_MAS": {
      "title": "MAS Payment Services Act · payments regulation",
      "url": "https://www.mas.gov.sg/regulation/payments",
      "scope": "Singapore payment service licensing reference, not general merchant crypto settlement clearance"
    },
    "SG_DTSP": {
      "title": "MAS digital token service provider regulation clarification",
      "url": "https://www.mas.gov.sg/news/media-releases/2025/mas-clarifies-regulatory-regime-for-digital-token-service-providers",
      "scope": "Regulatory context not blanket approval"
    },
    "IFRS_PROFILES": {
      "title": "IFRS Foundation accounting jurisdiction profile index",
      "url": "https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/",
      "scope": "Index presence does not establish enterprise-specific filing or adoption mandate",
      "snapshot_sha256": "cff1ea7625d792f71d02ae5244ef8446f96ac4d0b8856600cc3916930ec82706"
    },
    "OECD_VAT": {
      "title": "OECD consumption taxes and VAT/GST policy reference",
      "url": "https://www.oecd.org/en/topics/sub-issues/consumption-taxes.html",
      "scope": "Cross-border VAT/GST context, no 249-country tax rates or legal determination"
    }
  },
  "summary": {
    "iso_identity_count": 249,
    "currency_reference_count": 248,
    "currency_no_general_reference": [
      "AQ"
    ],
    "stripe": {
      "NOT_LISTED_ON_STRIPE_GLOBAL": 198,
      "LISTED_STANDARD": 44,
      "EXTENDED_NETWORK": 5,
      "PREVIEW": 2
    },
    "ifrs_profile_indexed_count": 168,
    "eu_mica_framework_reference_count": 27,
    "local_crypto_regulator_reference_count": 2,
    "fx_country_permissions_assessed": 0,
    "merchant_crypto_payment_legal_permissions_assessed": 0,
    "country_tax_liabilities_assessed": 0,
    "legal_clearances_granted": 0,
    "execution_authorities_granted": 0
  },
  "records": [
    {
      "iso2": "AD",
      "name_en": "Andorra",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AE",
      "name_en": "United Arab Emirates",
      "currency": {
        "codes": [
          "AED"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "United Arab Emirates",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "Dubai-specific virtual-asset licensing cannot automatically be assigned to all seven emirates.",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AF",
      "name_en": "Afghanistan",
      "currency": {
        "codes": [
          "AFN"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Afghanistan",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AG",
      "name_en": "Antigua and Barbuda",
      "currency": {
        "codes": [
          "XCD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Antigua and Barbuda",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AI",
      "name_en": "Anguilla",
      "currency": {
        "codes": [
          "XCD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Anguilla",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AL",
      "name_en": "Albania",
      "currency": {
        "codes": [
          "ALL"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Albania",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AM",
      "name_en": "Armenia",
      "currency": {
        "codes": [
          "AMD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Armenia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AO",
      "name_en": "Angola",
      "currency": {
        "codes": [
          "AOA"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Angola",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AQ",
      "name_en": "Antarctica",
      "currency": {
        "codes": [],
        "source_state": "NO_GENERAL_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "No ordinary territory-wide legal tender reference; research stations operate under various arrangements.",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AR",
      "name_en": "Argentina",
      "currency": {
        "codes": [
          "ARS"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Argentina",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AS",
      "name_en": "American Samoa",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AT",
      "name_en": "Austria",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Austria",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AU",
      "name_en": "Australia",
      "currency": {
        "codes": [
          "AUD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Australia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AW",
      "name_en": "Aruba",
      "currency": {
        "codes": [
          "AWG"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AX",
      "name_en": "Åland Islands",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "AZ",
      "name_en": "Azerbaijan",
      "currency": {
        "codes": [
          "AZN"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Azerbaijan",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BA",
      "name_en": "Bosnia and Herzegovina",
      "currency": {
        "codes": [
          "BAM"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Bosnia and Herzegovina",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BB",
      "name_en": "Barbados",
      "currency": {
        "codes": [
          "BBD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Barbados",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BD",
      "name_en": "Bangladesh",
      "currency": {
        "codes": [
          "BDT"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Bangladesh",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BE",
      "name_en": "Belgium",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Belgium",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BF",
      "name_en": "Burkina Faso",
      "currency": {
        "codes": [
          "XOF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Burkina Faso",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BG",
      "name_en": "Bulgaria",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Bulgaria",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "The euro entered circulation 2026-01-01; historical BGN currency is not the current reference.",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BH",
      "name_en": "Bahrain",
      "currency": {
        "codes": [
          "BHD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Bahrain",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BI",
      "name_en": "Burundi",
      "currency": {
        "codes": [
          "BIF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BJ",
      "name_en": "Benin",
      "currency": {
        "codes": [
          "XOF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Benin",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BL",
      "name_en": "Saint Barthélemy",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BM",
      "name_en": "Bermuda",
      "currency": {
        "codes": [
          "BMD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Bermuda",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BN",
      "name_en": "Brunei Darussalam",
      "currency": {
        "codes": [
          "BND"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Brunei Darussalam",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BO",
      "name_en": "Bolivia, Plurinational State of",
      "currency": {
        "codes": [
          "BOB"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Bolivia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BQ",
      "name_en": "Bonaire, Sint Eustatius and Saba",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "Bonaire, Sint Eustatius and Saba share one ISO alpha2 identity but tax, banking, and operations may differ by island.",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BR",
      "name_en": "Brazil",
      "currency": {
        "codes": [
          "BRL"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Brazil",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BS",
      "name_en": "Bahamas",
      "currency": {
        "codes": [
          "BSD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Bahamas",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BT",
      "name_en": "Bhutan",
      "currency": {
        "codes": [
          "BTN",
          "INR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Bhutan",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BV",
      "name_en": "Bouvet Island",
      "currency": {
        "codes": [
          "NOK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BW",
      "name_en": "Botswana",
      "currency": {
        "codes": [
          "BWP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Botswana",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BY",
      "name_en": "Belarus",
      "currency": {
        "codes": [
          "BYN"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Belarus",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "BZ",
      "name_en": "Belize",
      "currency": {
        "codes": [
          "BZD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Belize",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CA",
      "name_en": "Canada",
      "currency": {
        "codes": [
          "CAD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Canada",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CC",
      "name_en": "Cocos (Keeling) Islands",
      "currency": {
        "codes": [
          "AUD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CD",
      "name_en": "Congo, The Democratic Republic of the",
      "currency": {
        "codes": [
          "CDF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Democratic Republic of Congo",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CF",
      "name_en": "Central African Republic",
      "currency": {
        "codes": [
          "XAF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Central African Republic",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CG",
      "name_en": "Congo",
      "currency": {
        "codes": [
          "XAF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Republic of the Congo",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CH",
      "name_en": "Switzerland",
      "currency": {
        "codes": [
          "CHF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Switzerland",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CI",
      "name_en": "Côte d'Ivoire",
      "currency": {
        "codes": [
          "XOF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "EXTENDED_NETWORK",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "EXTENDED_NETWORK_PROVIDER_DUE_DILIGENCE"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Côte d’Ivoire",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "EXTENDED_NETWORK_PROVIDER_DUE_DILIGENCE"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CK",
      "name_en": "Cook Islands",
      "currency": {
        "codes": [
          "NZD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CL",
      "name_en": "Chile",
      "currency": {
        "codes": [
          "CLP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Chile",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CM",
      "name_en": "Cameroon",
      "currency": {
        "codes": [
          "XAF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Cameroon",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CN",
      "name_en": "China",
      "currency": {
        "codes": [
          "CNY"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "China",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CO",
      "name_en": "Colombia",
      "currency": {
        "codes": [
          "COP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Colombia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CR",
      "name_en": "Costa Rica",
      "currency": {
        "codes": [
          "CRC"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Costa Rica",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CU",
      "name_en": "Cuba",
      "currency": {
        "codes": [
          "CUP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CV",
      "name_en": "Cabo Verde",
      "currency": {
        "codes": [
          "CVE"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CW",
      "name_en": "Curaçao",
      "currency": {
        "codes": [
          "XCG"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "Caribbean guilder XCG is current in CLDR (transition from ANG in 2025).",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CX",
      "name_en": "Christmas Island",
      "currency": {
        "codes": [
          "AUD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CY",
      "name_en": "Cyprus",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Cyprus",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "CZ",
      "name_en": "Czechia",
      "currency": {
        "codes": [
          "CZK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Czechia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "DE",
      "name_en": "Germany",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Germany",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "DJ",
      "name_en": "Djibouti",
      "currency": {
        "codes": [
          "DJF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "DK",
      "name_en": "Denmark",
      "currency": {
        "codes": [
          "DKK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Denmark",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "DM",
      "name_en": "Dominica",
      "currency": {
        "codes": [
          "XCD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Dominica",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "DO",
      "name_en": "Dominican Republic",
      "currency": {
        "codes": [
          "DOP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Dominican Republic",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "DZ",
      "name_en": "Algeria",
      "currency": {
        "codes": [
          "DZD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "EC",
      "name_en": "Ecuador",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Ecuador",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "EE",
      "name_en": "Estonia",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Estonia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "EG",
      "name_en": "Egypt",
      "currency": {
        "codes": [
          "EGP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Egypt",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "EH",
      "name_en": "Western Sahara",
      "currency": {
        "codes": [
          "MAD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "ER",
      "name_en": "Eritrea",
      "currency": {
        "codes": [
          "ERN"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "ES",
      "name_en": "Spain",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Spain",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "ET",
      "name_en": "Ethiopia",
      "currency": {
        "codes": [
          "ETB"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Ethiopia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "FI",
      "name_en": "Finland",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Finland",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "FJ",
      "name_en": "Fiji",
      "currency": {
        "codes": [
          "FJD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Fiji",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "FK",
      "name_en": "Falkland Islands (Malvinas)",
      "currency": {
        "codes": [
          "FKP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "FM",
      "name_en": "Micronesia, Federated States of",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "FO",
      "name_en": "Faroe Islands",
      "currency": {
        "codes": [
          "DKK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "FR",
      "name_en": "France",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "France",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GA",
      "name_en": "Gabon",
      "currency": {
        "codes": [
          "XAF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Gabon",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GB",
      "name_en": "United Kingdom",
      "currency": {
        "codes": [
          "GBP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "United Kingdom",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "Stripe listed but specific account, payment methods, VAT, and crypto-asset activities require separate eligibility checks.",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GD",
      "name_en": "Grenada",
      "currency": {
        "codes": [
          "XCD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Grenada",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GE",
      "name_en": "Georgia",
      "currency": {
        "codes": [
          "GEL"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Georgia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GF",
      "name_en": "French Guiana",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GG",
      "name_en": "Guernsey",
      "currency": {
        "codes": [
          "GBP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GH",
      "name_en": "Ghana",
      "currency": {
        "codes": [
          "GHS"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "EXTENDED_NETWORK",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "EXTENDED_NETWORK_PROVIDER_DUE_DILIGENCE"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Ghana",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "EXTENDED_NETWORK_PROVIDER_DUE_DILIGENCE"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GI",
      "name_en": "Gibraltar",
      "currency": {
        "codes": [
          "GIP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GL",
      "name_en": "Greenland",
      "currency": {
        "codes": [
          "DKK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GM",
      "name_en": "Gambia",
      "currency": {
        "codes": [
          "GMD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Gambia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GN",
      "name_en": "Guinea",
      "currency": {
        "codes": [
          "GNF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Guinea",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GP",
      "name_en": "Guadeloupe",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GQ",
      "name_en": "Equatorial Guinea",
      "currency": {
        "codes": [
          "XAF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Equatorial Guinea",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GR",
      "name_en": "Greece",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Greece",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GS",
      "name_en": "South Georgia and the South Sandwich Islands",
      "currency": {
        "codes": [
          "GBP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GT",
      "name_en": "Guatemala",
      "currency": {
        "codes": [
          "GTQ"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Guatemala",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GU",
      "name_en": "Guam",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GW",
      "name_en": "Guinea-Bissau",
      "currency": {
        "codes": [
          "XOF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Guinea-Bissau",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "GY",
      "name_en": "Guyana",
      "currency": {
        "codes": [
          "GYD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Guyana",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "HK",
      "name_en": "Hong Kong",
      "currency": {
        "codes": [
          "HKD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "HK_SFC_PLATFORM_REGULATORY_REFERENCE",
        "reference_sources": [
          "HK_SFC"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Hong Kong SAR",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "HK_SFC"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "Stripe account list presence and SFC licensed-venue regulation are separate from merchant stablecoin settlement permission.",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "HM",
      "name_en": "Heard Island and McDonald Islands",
      "currency": {
        "codes": [
          "AUD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "HN",
      "name_en": "Honduras",
      "currency": {
        "codes": [
          "HNL"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Honduras",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "HR",
      "name_en": "Croatia",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Croatia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "HT",
      "name_en": "Haiti",
      "currency": {
        "codes": [
          "HTG",
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "HU",
      "name_en": "Hungary",
      "currency": {
        "codes": [
          "HUF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Hungary",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "ID",
      "name_en": "Indonesia",
      "currency": {
        "codes": [
          "IDR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "PREVIEW",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "PREVIEW_CONTACT_NO_PRODUCTION_ASSUMPTION"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Indonesia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "PREVIEW_CONTACT_NO_PRODUCTION_ASSUMPTION"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "Stripe preview is not production onboarding approval.",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "IE",
      "name_en": "Ireland",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Ireland",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "IL",
      "name_en": "Israel",
      "currency": {
        "codes": [
          "ILS"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Israel",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "IM",
      "name_en": "Isle of Man",
      "currency": {
        "codes": [
          "GBP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "IN",
      "name_en": "India",
      "currency": {
        "codes": [
          "INR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "PREVIEW",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "PREVIEW_CONTACT_NO_PRODUCTION_ASSUMPTION"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "India",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "PREVIEW_CONTACT_NO_PRODUCTION_ASSUMPTION"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "Stripe preview is not production onboarding approval.",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "IO",
      "name_en": "British Indian Ocean Territory",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "IQ",
      "name_en": "Iraq",
      "currency": {
        "codes": [
          "IQD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Iraq",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "IR",
      "name_en": "Iran, Islamic Republic of",
      "currency": {
        "codes": [
          "IRR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Iran",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "IS",
      "name_en": "Iceland",
      "currency": {
        "codes": [
          "ISK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Iceland",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "IT",
      "name_en": "Italy",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Italy",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "JE",
      "name_en": "Jersey",
      "currency": {
        "codes": [
          "GBP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "JM",
      "name_en": "Jamaica",
      "currency": {
        "codes": [
          "JMD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Jamaica",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "JO",
      "name_en": "Jordan",
      "currency": {
        "codes": [
          "JOD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Jordan",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "JP",
      "name_en": "Japan",
      "currency": {
        "codes": [
          "JPY"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Japan",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "KE",
      "name_en": "Kenya",
      "currency": {
        "codes": [
          "KES"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "EXTENDED_NETWORK",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "EXTENDED_NETWORK_PROVIDER_DUE_DILIGENCE"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Kenya",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "EXTENDED_NETWORK_PROVIDER_DUE_DILIGENCE"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "KG",
      "name_en": "Kyrgyzstan",
      "currency": {
        "codes": [
          "KGS"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Kyrgyzstan",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "KH",
      "name_en": "Cambodia",
      "currency": {
        "codes": [
          "KHR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Cambodia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "KI",
      "name_en": "Kiribati",
      "currency": {
        "codes": [
          "AUD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "KM",
      "name_en": "Comoros",
      "currency": {
        "codes": [
          "KMF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Comoros",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "KN",
      "name_en": "Saint Kitts and Nevis",
      "currency": {
        "codes": [
          "XCD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "St Kitts and Nevis",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "KP",
      "name_en": "Korea, Democratic People's Republic of",
      "currency": {
        "codes": [
          "KPW"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "KR",
      "name_en": "Korea, Republic of",
      "currency": {
        "codes": [
          "KRW"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "South Korea",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "KW",
      "name_en": "Kuwait",
      "currency": {
        "codes": [
          "KWD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Kuwait",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "KY",
      "name_en": "Cayman Islands",
      "currency": {
        "codes": [
          "KYD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Cayman Islands",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "KZ",
      "name_en": "Kazakhstan",
      "currency": {
        "codes": [
          "KZT"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Kazakhstan",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "LA",
      "name_en": "Lao People's Democratic Republic",
      "currency": {
        "codes": [
          "LAK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "LB",
      "name_en": "Lebanon",
      "currency": {
        "codes": [
          "LBP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "LC",
      "name_en": "Saint Lucia",
      "currency": {
        "codes": [
          "XCD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "St Lucia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "LI",
      "name_en": "Liechtenstein",
      "currency": {
        "codes": [
          "CHF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Liechtenstein",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "LK",
      "name_en": "Sri Lanka",
      "currency": {
        "codes": [
          "LKR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Sri Lanka",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "LR",
      "name_en": "Liberia",
      "currency": {
        "codes": [
          "LRD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Liberia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "LS",
      "name_en": "Lesotho",
      "currency": {
        "codes": [
          "ZAR",
          "LSL"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Lesotho",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "LT",
      "name_en": "Lithuania",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Lithuania",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "LU",
      "name_en": "Luxembourg",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Luxembourg",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "LV",
      "name_en": "Latvia",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Latvia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "LY",
      "name_en": "Libya",
      "currency": {
        "codes": [
          "LYD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MA",
      "name_en": "Morocco",
      "currency": {
        "codes": [
          "MAD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Morocco",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MC",
      "name_en": "Monaco",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MD",
      "name_en": "Moldova, Republic of",
      "currency": {
        "codes": [
          "MDL"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Moldova",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "ME",
      "name_en": "Montenegro",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Montenegro",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MF",
      "name_en": "Saint Martin (French part)",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MG",
      "name_en": "Madagascar",
      "currency": {
        "codes": [
          "MGA"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Madagascar",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MH",
      "name_en": "Marshall Islands",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MK",
      "name_en": "North Macedonia",
      "currency": {
        "codes": [
          "MKD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Macedonia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "ML",
      "name_en": "Mali",
      "currency": {
        "codes": [
          "XOF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Mali",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MM",
      "name_en": "Myanmar",
      "currency": {
        "codes": [
          "MMK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Myanmar",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MN",
      "name_en": "Mongolia",
      "currency": {
        "codes": [
          "MNT"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Mongolia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MO",
      "name_en": "Macao",
      "currency": {
        "codes": [
          "MOP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Macao SAR",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MP",
      "name_en": "Northern Mariana Islands",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MQ",
      "name_en": "Martinique",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MR",
      "name_en": "Mauritania",
      "currency": {
        "codes": [
          "MRU"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MS",
      "name_en": "Montserrat",
      "currency": {
        "codes": [
          "XCD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Montserrat",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MT",
      "name_en": "Malta",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Malta",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MU",
      "name_en": "Mauritius",
      "currency": {
        "codes": [
          "MUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Mauritius",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MV",
      "name_en": "Maldives",
      "currency": {
        "codes": [
          "MVR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Maldives",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MW",
      "name_en": "Malawi",
      "currency": {
        "codes": [
          "MWK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Malawi",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MX",
      "name_en": "Mexico",
      "currency": {
        "codes": [
          "MXN"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Mexico",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MY",
      "name_en": "Malaysia",
      "currency": {
        "codes": [
          "MYR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Malaysia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "MZ",
      "name_en": "Mozambique",
      "currency": {
        "codes": [
          "MZN"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "NA",
      "name_en": "Namibia",
      "currency": {
        "codes": [
          "NAD",
          "ZAR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Namibia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "NC",
      "name_en": "New Caledonia",
      "currency": {
        "codes": [
          "XPF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "NE",
      "name_en": "Niger",
      "currency": {
        "codes": [
          "XOF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Niger",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "NF",
      "name_en": "Norfolk Island",
      "currency": {
        "codes": [
          "AUD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "NG",
      "name_en": "Nigeria",
      "currency": {
        "codes": [
          "NGN"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "EXTENDED_NETWORK",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "EXTENDED_NETWORK_PROVIDER_DUE_DILIGENCE"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Nigeria",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "EXTENDED_NETWORK_PROVIDER_DUE_DILIGENCE"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "NI",
      "name_en": "Nicaragua",
      "currency": {
        "codes": [
          "NIO"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Nicaragua",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "NL",
      "name_en": "Netherlands",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Netherlands",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "NO",
      "name_en": "Norway",
      "currency": {
        "codes": [
          "NOK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Norway",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "NP",
      "name_en": "Nepal",
      "currency": {
        "codes": [
          "NPR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Nepal",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "NR",
      "name_en": "Nauru",
      "currency": {
        "codes": [
          "AUD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "NU",
      "name_en": "Niue",
      "currency": {
        "codes": [
          "NZD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "NZ",
      "name_en": "New Zealand",
      "currency": {
        "codes": [
          "NZD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "New Zealand",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "OM",
      "name_en": "Oman",
      "currency": {
        "codes": [
          "OMR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Oman",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PA",
      "name_en": "Panama",
      "currency": {
        "codes": [
          "PAB",
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Panama",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PE",
      "name_en": "Peru",
      "currency": {
        "codes": [
          "PEN"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Peru",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PF",
      "name_en": "French Polynesia",
      "currency": {
        "codes": [
          "XPF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PG",
      "name_en": "Papua New Guinea",
      "currency": {
        "codes": [
          "PGK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Papua New Guinea",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PH",
      "name_en": "Philippines",
      "currency": {
        "codes": [
          "PHP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Philippines",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PK",
      "name_en": "Pakistan",
      "currency": {
        "codes": [
          "PKR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Pakistan",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PL",
      "name_en": "Poland",
      "currency": {
        "codes": [
          "PLN"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Poland",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PM",
      "name_en": "Saint Pierre and Miquelon",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PN",
      "name_en": "Pitcairn",
      "currency": {
        "codes": [
          "NZD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PR",
      "name_en": "Puerto Rico",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PS",
      "name_en": "Palestine, State of",
      "currency": {
        "codes": [
          "ILS",
          "JOD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Palestine",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "CLDR lists ILS and JOD used in the region; this does not resolve sovereign legal tender or cross-border settlement.",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PT",
      "name_en": "Portugal",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Portugal",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PW",
      "name_en": "Palau",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "PY",
      "name_en": "Paraguay",
      "currency": {
        "codes": [
          "PYG"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Paraguay",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "QA",
      "name_en": "Qatar",
      "currency": {
        "codes": [
          "QAR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Qatar",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "RE",
      "name_en": "Réunion",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "RO",
      "name_en": "Romania",
      "currency": {
        "codes": [
          "RON"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Romania",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "RS",
      "name_en": "Serbia",
      "currency": {
        "codes": [
          "RSD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Serbia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "RU",
      "name_en": "Russian Federation",
      "currency": {
        "codes": [
          "RUB"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Russia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "RW",
      "name_en": "Rwanda",
      "currency": {
        "codes": [
          "RWF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Rwanda",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SA",
      "name_en": "Saudi Arabia",
      "currency": {
        "codes": [
          "SAR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Saudi Arabia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SB",
      "name_en": "Solomon Islands",
      "currency": {
        "codes": [
          "SBD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SC",
      "name_en": "Seychelles",
      "currency": {
        "codes": [
          "SCR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SD",
      "name_en": "Sudan",
      "currency": {
        "codes": [
          "SDG"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SE",
      "name_en": "Sweden",
      "currency": {
        "codes": [
          "SEK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Sweden",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SG",
      "name_en": "Singapore",
      "currency": {
        "codes": [
          "SGD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "SG_MAS_TOKEN_SERVICE_REFERENCE",
        "reference_sources": [
          "SG_MAS",
          "SG_DTSP"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Singapore",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "SG_MAS",
          "SG_DTSP"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "MAS payment and digital-token rules must be checked by service, applicant, and customer geography.",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SH",
      "name_en": "Saint Helena, Ascension and Tristan da Cunha",
      "currency": {
        "codes": [
          "SHP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SI",
      "name_en": "Slovenia",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Slovenia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SJ",
      "name_en": "Svalbard and Jan Mayen",
      "currency": {
        "codes": [
          "NOK"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SK",
      "name_en": "Slovakia",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "EU_MICA_FRAMEWORK_REFERENCE",
        "reference_sources": [
          "EU27",
          "EU_MICA"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Slovakia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "EU27",
          "EU_MICA"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SL",
      "name_en": "Sierra Leone",
      "currency": {
        "codes": [
          "SLE"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Sierra Leone",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SM",
      "name_en": "San Marino",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SN",
      "name_en": "Senegal",
      "currency": {
        "codes": [
          "XOF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Senegal",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SO",
      "name_en": "Somalia",
      "currency": {
        "codes": [
          "SOS"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SR",
      "name_en": "Suriname",
      "currency": {
        "codes": [
          "SRD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Suriname",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SS",
      "name_en": "South Sudan",
      "currency": {
        "codes": [
          "SSP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "ST",
      "name_en": "Sao Tome and Principe",
      "currency": {
        "codes": [
          "STN"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SV",
      "name_en": "El Salvador",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "El Salvador",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SX",
      "name_en": "Sint Maarten (Dutch part)",
      "currency": {
        "codes": [
          "XCG"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "Caribbean guilder XCG applies to Sint Maarten (Dutch part); separate from French Saint Martin (MF).",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SY",
      "name_en": "Syrian Arab Republic",
      "currency": {
        "codes": [
          "SYP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Syria",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "SZ",
      "name_en": "Eswatini",
      "currency": {
        "codes": [
          "SZL"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Eswatini",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TC",
      "name_en": "Turks and Caicos Islands",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TD",
      "name_en": "Chad",
      "currency": {
        "codes": [
          "XAF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Chad",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TF",
      "name_en": "French Southern Territories",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TG",
      "name_en": "Togo",
      "currency": {
        "codes": [
          "XOF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Togo",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TH",
      "name_en": "Thailand",
      "currency": {
        "codes": [
          "THB"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Thailand",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TJ",
      "name_en": "Tajikistan",
      "currency": {
        "codes": [
          "TJS"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TK",
      "name_en": "Tokelau",
      "currency": {
        "codes": [
          "NZD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TL",
      "name_en": "Timor-Leste",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Timor-Leste",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TM",
      "name_en": "Turkmenistan",
      "currency": {
        "codes": [
          "TMT"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TN",
      "name_en": "Tunisia",
      "currency": {
        "codes": [
          "TND"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TO",
      "name_en": "Tonga",
      "currency": {
        "codes": [
          "TOP"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TR",
      "name_en": "Türkiye",
      "currency": {
        "codes": [
          "TRY"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Türkiye",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TT",
      "name_en": "Trinidad and Tobago",
      "currency": {
        "codes": [
          "TTD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Trinidad and Tobago",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TV",
      "name_en": "Tuvalu",
      "currency": {
        "codes": [
          "AUD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TW",
      "name_en": "Taiwan, Province of China",
      "currency": {
        "codes": [
          "TWD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Chinese Taipei",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "TZ",
      "name_en": "Tanzania, United Republic of",
      "currency": {
        "codes": [
          "TZS"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Tanzania",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "UA",
      "name_en": "Ukraine",
      "currency": {
        "codes": [
          "UAH"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Ukraine",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "UG",
      "name_en": "Uganda",
      "currency": {
        "codes": [
          "UGX"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Uganda",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "UM",
      "name_en": "United States Minor Outlying Islands",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "US",
      "name_en": "United States",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "LISTED_STANDARD",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "United States",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "STRIPE_STANDARD_ACCOUNT_ELIGIBILITY_REVIEW"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "Stripe listed; federal and state requirements, product type and banking eligibility remain distinct.",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "UY",
      "name_en": "Uruguay",
      "currency": {
        "codes": [
          "UYU"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Uruguay",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "UZ",
      "name_en": "Uzbekistan",
      "currency": {
        "codes": [
          "UZS"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Uzbekistan",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "VA",
      "name_en": "Holy See (Vatican City State)",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "VC",
      "name_en": "Saint Vincent and the Grenadines",
      "currency": {
        "codes": [
          "XCD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "St Vincent and the Grenadines",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "VE",
      "name_en": "Venezuela, Bolivarian Republic of",
      "currency": {
        "codes": [
          "VES"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Venezuela",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "VG",
      "name_en": "Virgin Islands, British",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "VI",
      "name_en": "Virgin Islands, U.S.",
      "currency": {
        "codes": [
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "VN",
      "name_en": "Viet Nam",
      "currency": {
        "codes": [
          "VND"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Vietnam",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "VU",
      "name_en": "Vanuatu",
      "currency": {
        "codes": [
          "VUV"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "WF",
      "name_en": "Wallis and Futuna",
      "currency": {
        "codes": [
          "XPF"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "WS",
      "name_en": "Samoa",
      "currency": {
        "codes": [
          "WST"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Samoa",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "YE",
      "name_en": "Yemen",
      "currency": {
        "codes": [
          "YER"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Yemen",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "YT",
      "name_en": "Mayotte",
      "currency": {
        "codes": [
          "EUR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": false,
        "ifrs_profile_index_name": null,
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": []
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "ZA",
      "name_en": "South Africa",
      "currency": {
        "codes": [
          "ZAR"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "EXTENDED_NETWORK",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "EXTENDED_NETWORK_PROVIDER_DUE_DILIGENCE"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "South Africa",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "EXTENDED_NETWORK_PROVIDER_DUE_DILIGENCE"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "ZM",
      "name_en": "Zambia",
      "currency": {
        "codes": [
          "ZMW"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Zambia",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    },
    {
      "iso2": "ZW",
      "name_en": "Zimbabwe",
      "currency": {
        "codes": [
          "ZWG",
          "USD"
        ],
        "source_state": "CLDR_ACTIVE_TERRITORY_CURRENCY_REFERENCE",
        "legal_tender_verified": false,
        "sources": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "description": "CLDR current usage candidates; do not infer bank payout currency or statutory legal-tender rights"
      },
      "stripe": {
        "merchant_account_location_listing": "NOT_LISTED_ON_STRIPE_GLOBAL",
        "observed_on": "2026-10-12",
        "listing_source": "STRIPE_GLOBAL",
        "entity_account_approved": null,
        "specific_payment_methods": null,
        "payouts_enabled": null,
        "customer_charge_from_region": null,
        "stripe_stablecoin_product_eligible": null,
        "next_step": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "foreign_exchange": {
        "current_account_payment_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "capital_account_restriction": "COUNTRY_ASSESSMENT_REQUIRED",
        "business_remittance_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "currency_conversion_permission": "COUNTRY_ASSESSMENT_REQUIRED",
        "reference_source": "IMF_AREAER",
        "freedom_score": null
      },
      "digital_assets": {
        "framework_reference": "NO_COUNTRY_SPECIFIC_CRYPTO_REFERENCE_MAPPED",
        "reference_sources": [
          "FATF_VASP_2026"
        ],
        "holding_status": "NOT_ASSESSED",
        "trade_exchange_status": "NOT_ASSESSED",
        "merchant_acceptance_as_payment": "NOT_ASSESSED",
        "stablecoin_payout_status": "NOT_ASSESSED",
        "vasp_or_provider_license": "PROVIDER_SPECIFIC_REVIEW_REQUIRED",
        "cbdc_status": "NOT_ASSESSED",
        "legal_compliance_score": null
      },
      "accounting": {
        "ifrs_jurisdiction_profile_listed": true,
        "ifrs_profile_index_name": "Zimbabwe",
        "applicability_to_SME": "NOT_ASSESSED",
        "applicability_to_listed_entity": "NOT_ASSESSED",
        "local_gaap_status": "NOT_ASSESSED",
        "tax_basis_determined": false,
        "sources": [
          "IFRS_PROFILES"
        ]
      },
      "tax": {
        "corporate_income_tax": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "vat_gst_and_place_of_supply": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "withholding_tax": "COUNTRY_AND_TREATY_REVIEW_REQUIRED",
        "digital_service_tax": "COUNTRY_AND_TRANSACTION_REVIEW_REQUIRED",
        "permanent_establishment": "SUBSTANCE_AND_ACTIVITY_REVIEW_REQUIRED",
        "invoice_and_recordkeeping": "COUNTRY_AND_ENTITY_REVIEW_REQUIRED",
        "crypto_asset_tax": "COUNTRY_AND_ACTIVITY_REVIEW_REQUIRED",
        "rates_determined": false,
        "sources": [
          "OECD_VAT"
        ]
      },
      "continue": {
        "feasibility": "CANDIDATE_CONDITIONAL_NOT_RATED",
        "can_contract": null,
        "can_receive_payment": null,
        "can_repatriate_funds": null,
        "can_use_crypto_as_settlement": null,
        "can_account_and_report_taxes": null,
        "authorized_to_execute": false,
        "operator_human_review_required": true,
        "missing_conditions": [
          "ENTITY_REGISTRATION_AND_SUPERVISION",
          "CUSTOMER_AND_BENEFICIARY_KYC",
          "PROVIDER_KYB_AND_SERVICE_AVAILABILITY",
          "PAYMENT_AND_PAYOUT_CURRENCY",
          "FOREIGN_EXCHANGE_AND_BANKING",
          "DIGITAL_ASSET_LICENSING_IF_APPLICABLE",
          "TAX_NEXUS_VAT_WHT_AND_INVOICE",
          "ACCOUNTING_FRAMEWORK_BY_ENTITY",
          "SANCTIONS_AND_EXPORT_CONTROL_IF_APPLICABLE"
        ],
        "suggested_next_research": "RESEARCH_OTHER_REGULATED_PAYMENT_PROVIDER"
      },
      "sources_by_field": {
        "identity": [
          "HSIMC_ISO249"
        ],
        "currency": [
          "CLDR48_CURRENCY",
          "SIX_ISO4217"
        ],
        "stripe": [
          "STRIPE_GLOBAL",
          "STRIPE_OPEN_ACCOUNT"
        ],
        "fx": [
          "IMF_AREAER"
        ],
        "crypto": [
          "FATF_VASP_2026"
        ],
        "accounting": [
          "IFRS_PROFILES"
        ],
        "tax": [
          "OECD_VAT"
        ]
      },
      "note_en": "CLDR lists both ZWG and USD; payment rails and tax reporting need separate local review.",
      "source_verified_by_human": false,
      "legal_review_completed": false,
      "record_status": "AI_COMPILED_PUBLIC_REFERENCE_UNREVIEWED"
    }
  ]
}