Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 22
The term “Preexisting Account” referred to in these Regulations including a Preexisting Individual Account or a Preexisting Entity Account, means a Financial Account held by an individual or an Entity, and maintained by a Reporting Financial Institution as of 31 December 2018.The term “New Account” referred to in these Regulations including a New Individual Account or a New Entity Account, means a Financial Account held by an individual or an Entity, and maintained by a Reporting Financial Institution and opened on or after 1 January 2019. However, such Financial Account is deemed a Preexisting Account, if the following requirements are met:(1) The Account Holder also holds with the same Reporting Financial Institution (or with its Related Entity located in the territory of the ROC as the Reporting Financial Institution) a Financial Account opened as of 31 December 2018;(2) The Reporting Financial Insitution (and its Related Entity located in the territory of the ROC as the Reporting Financial Institution) treats the Financial Account described in the preceding subparagraph, and any other Financial Accounts held by the Account Holder described in the preceding subparagraph opened and managed on or after 1 January 2019 as a single Financial Account for purposes of implementing special due diligence provisions pursuant to Article 47, and for purposes of calculating the balance or value of any of the Financial Accounts pursuant to Article 49;(3) The Reporting Financial Institution is permitted to satisfy AML/KYC Procedures for any Financial Account which is opened and managed on or after 1 January 2019 and is held by the Account Holder described in subparagraph 1 by relying upon the results of AML/KYC Procedures performed for the Financial Account described in subparagraph 1; and(4) Upon the opening of a Financial Account which is opened and managed by the Reporting Financial Institution on or after 1 January 2019 and is held by the Account Holder described in subparagraph 1, the provision of new, additional, or amended customer information by the Account Holder is not required other than for purposes of the Regulations.The term “Lower Value Account” referred to in these Regulations means a Preexisting Individual Account with an aggregate balance or value as of 31 December 2018 that does not exceed USD 1,000,000.The term “High Value Account” referred to in these Regulations means a Preexisting Individual Account with an aggregate balance or value that exceeds USD 1,000,000 as of 31 December 2018 or 31 December of any subsequent year.
中文原文 金融機構執行共同申報及盡職審查作業辦法第22條
本辦法所稱既有帳戶，包括既有個人帳戶或既有實體帳戶，指申報金融機構於中華民國一百零七年十二月三十一日所管理由個人或實體持有之金融帳戶。
本辦法所稱新帳戶，包括新個人帳戶或新實體帳戶，指申報金融機構於中華民國一百零八年一月一日後開立及管理由個人或實體持有之金融帳戶。
但符合下列規定者，得認屬既有帳戶：
一、帳戶持有人於相同申報金融機構或其在我國境內屬申報金融機構之關係實體，持有於一百零七年十二月三十一日前開立之金融帳戶。
二、申報金融機構及其在我國境內屬申報金融機構之關係實體，於執行第四十七條盡職審查特別規定及第四十九條計算帳戶餘額或價值時，將前款金融帳戶與於一百零八年一月一日後開立及管理由前款帳戶持有人持有之金融帳戶，視為單一帳戶。
三、申報金融機構於一百零八年一月一日後開立及管理由第一款帳戶持有人持有之金融帳戶執行防制洗錢及認識客戶程序時，得依其就第一款金融帳戶已執行之防制洗錢及認識客戶程序結果認定。
四、申報金融機構於一百零八年一月一日後開立及管理由第一款帳戶持有人持有之金融帳戶，在帳戶開立時，依本辦法以外之其他規定，無須新增或補充客戶資訊。
本辦法所稱較低資產帳戶，指既有個人帳戶於中華民國一百零七年十二月三十一日總餘額或價值未逾一百萬美元。
本辦法所稱高資產帳戶，指既有個人帳戶於中華民國一百零七年十二月三十一日或其後任一曆年度之末日總餘額或價值逾一百萬美元。
本辦法所稱新帳戶，包括新個人帳戶或新實體帳戶，指申報金融機構於中華民國一百零八年一月一日後開立及管理由個人或實體持有之金融帳戶。
但符合下列規定者，得認屬既有帳戶：
一、帳戶持有人於相同申報金融機構或其在我國境內屬申報金融機構之關係實體，持有於一百零七年十二月三十一日前開立之金融帳戶。
二、申報金融機構及其在我國境內屬申報金融機構之關係實體，於執行第四十七條盡職審查特別規定及第四十九條計算帳戶餘額或價值時，將前款金融帳戶與於一百零八年一月一日後開立及管理由前款帳戶持有人持有之金融帳戶，視為單一帳戶。
三、申報金融機構於一百零八年一月一日後開立及管理由第一款帳戶持有人持有之金融帳戶執行防制洗錢及認識客戶程序時，得依其就第一款金融帳戶已執行之防制洗錢及認識客戶程序結果認定。
四、申報金融機構於一百零八年一月一日後開立及管理由第一款帳戶持有人持有之金融帳戶，在帳戶開立時，依本辦法以外之其他規定，無須新增或補充客戶資訊。
本辦法所稱較低資產帳戶，指既有個人帳戶於中華民國一百零七年十二月三十一日總餘額或價值未逾一百萬美元。
本辦法所稱高資產帳戶，指既有個人帳戶於中華民國一百零七年十二月三十一日或其後任一曆年度之末日總餘額或價值逾一百萬美元。