Sponsoring Entity have a reporting obligation for their Sponsored Entities in the UAE. (I.e. the .SP. GIIN is reporting the financial accounts (or nil return) for their group (.SS. SF. SD. SB. GIINs).
A Sponsoring Entity will not be able to report its own financial accounts (data report or nil report) (using their .SP. GIIN).
If the Sponsoring Entity is a UAE Reporting Financial Institution that has financial accounts (or nil reporting obligation) of its own, it is required to obtain a new GIIN from the IRS in order to fulfil its own FATCA obligation. The Entity is then able to do a fresh registration on the system using their new GIIN in order to fulfil its FATCA obligations.
Please note that the IRS FFI list is updated and published on a monthly basis. The Entity will only be able to initiate the fresh registration once the new GIIN has been published by the IRS.