To IRD

I am writing to inquire about the financial account information that the United States provides to New Zealand under FATCA for New Zealand tax residents who maintain US brokerage accounts at US financial institutions for investing in US stocks

I have 3 specific questions:

1: According to the New Zealand-US FATCA intergovernmental agreement itself, what specific account data elements are US financial institutions required to report to the IRD annually? For example, does this include account balances, dividend income, capital gains, account holder details, or other specific information fields?
I would appreciate a detailed list of all information fields stipulated in the agreement.

2: Does the information that US financial institutions actually transmit to New Zealand each year include all data categories specified in the FATCA intergovernmental agreement, or are only certain categories currently being reported?

3: If US institutions are currently transmitting only a subset of the information outlined in the agreement, could you please specify which data elements the IRD actually receives and which required elements are not currently being provided by the United States?

Thank you for your assistance

Kind Regards
Peter Wolf