Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 11
The term “Governmental Entity” referred to in these Regulations means the government at various levels, or any agency, institution, organization, or other entity that is directly or indirectly wholly held or controlled by the government at various levels.
中文原文 金融機構執行共同申報及盡職審查作業辦法第11條
本辦法所稱政府實體，指各級政府或其直接或間接完全持有或控制之機關、機構、團體或其他實體。