Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 10
The term “Financial Assets” referred to in these Regulations means a security, partnership interest, commodity, swap, Insurance Contract, Annuity Insurance Contract, or any interest in the aforesaid assets, except for a non-debt, direct interest in real property or a commodity that is a physical good.
中文原文 金融機構執行共同申報及盡職審查作業辦法第10條
本辦法所稱金融資產，指有價證券、合夥權益、商品、交換、保險契約、年金保險契約或該等資產之權益。
但不包括不動產之非負債直接權益及實體商品。
但不包括不動產之非負債直接權益及實體商品。