Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 17
The term “Depository Account” referred to in these Regulations includes the following accounts maintained by a Financial Institution in the ordinary course of a banking or similar business:1. A commercial, checking, savings, time, or thrift account.2. A certificate of deposit, a thrift certificate, an investment certificate, a certificate of indebtedness, or other similar instrument.3. An amount held by an insurance company pursuant to a guaranteed investment contract or a similar agreement to pay or credit interest thereon.
中文原文 金融機構執行共同申報及盡職審查作業辦法第17條
本辦法所稱存款帳戶，包括金融機構以銀行業或類似行業之通常營業方式管理之下列帳戶：
一、商業帳戶、支票帳戶、儲蓄帳戶、定期帳戶或儲備帳戶。
二、存款憑證、儲備憑證、投資憑證、債務憑證或類似工具。
三、保險公司依據保證投資契約或類似契約持有用以支付或記入利息者。
一、商業帳戶、支票帳戶、儲蓄帳戶、定期帳戶或儲備帳戶。
二、存款憑證、儲備憑證、投資憑證、債務憑證或類似工具。
三、保險公司依據保證投資契約或類似契約持有用以支付或記入利息者。