Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 16
The term “Financial Account” referred to in these Regulations means an account maintained by a Financial Institution, including a Depository Account, a Custodial Account, or an account that meets any of the following requirements, other than an Excluded Account described in Article 23:1. In the case that a Financial Institution is an Investment Entity, the account is any equity or debt interest in the Investment Entity. However, the account does not include an Investment Entity solely rendering investment advice to, or managing portfolios for, or acting on behalf of, a customer for the purpose of investing, administering, or managing Financial Assets deposited in the name of the customer with other Financial Institutions.2. Any equity or debt interest in a Financial Institution not described in the preceding subparagraph, provided that the class of interests was established with the purpose of avoiding reporting in accordance with these Regulations.3. Any Cash Value Insurance Contract and any Annuity Insurance Contract issued or maintained by a Financial Institution, other than a non-investment-linked and non-transferable immediate life annuity that is issued to an individual and monetizes a pension or disability benefit provided under an account that is an Excluded Account.
中文原文 金融機構執行共同申報及盡職審查作業辦法第16條
本辦法所稱金融帳戶，指由金融機構管理之帳戶，包括存款帳戶、保管帳戶或符合下列規定之一者。
但不包括第二十三條所定被排除帳戶：
一、金融機構為投資實體者，於該投資實體持有之權益或債權。
但僅為客戶或代客戶從事投資、行政管理或經理之目的，就以客戶名義存放於其他金融機構之金融資產提供投資意見或管理投資組合者，不在此限。
二、於前款以外之金融機構持有之權益或債權，且該權益或債權係為免除依本辦法規定申報之目的所創設。
三、由金融機構發行或管理之具現金價值保險契約及年金保險契約。
但不包括發行與個人且由被排除帳戶提兌退休金或失能給付之非投資型不可轉讓即期年金保險契約。
但不包括第二十三條所定被排除帳戶：
一、金融機構為投資實體者，於該投資實體持有之權益或債權。
但僅為客戶或代客戶從事投資、行政管理或經理之目的，就以客戶名義存放於其他金融機構之金融資產提供投資意見或管理投資組合者，不在此限。
二、於前款以外之金融機構持有之權益或債權，且該權益或債權係為免除依本辦法規定申報之目的所創設。
三、由金融機構發行或管理之具現金價值保險契約及年金保險契約。
但不包括發行與個人且由被排除帳戶提兌退休金或失能給付之非投資型不可轉讓即期年金保險契約。