United States of America
Practice Relating to Rule 116. Accounting for the Dead
Section E. Information concerning the dead
The US Field Manual (1956) provides:
As soon as possible the … information [recorded by the parties to the conflict on the dead person of the adverse party] shall be forwarded to the Information Bureau described in Article 122 [of the 1949 Geneva Convention I], which shall transmit this information to the Power on which these persons depend … Parties to the conflict shall prepare and forward to each other through the same bureau, certificates of death or duly authenticated lists of the dead.