Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 24
The term “Reportable Account” referred to in these Regulations means an account held or jointly held by Reportable Persons or by a Passive NFE with Controlling Persons that are Reportable Persons, provided that it has been identified as such pursuant to the due diligence procedures described in Section 3.
中文原文 金融機構執行共同申報及盡職審查作業辦法第24條
本辦法所稱應申報帳戶，指由應申報國居住者或具控制權之人為應申報國居住者之消極非金融機構實體持有或共同持有，且依第三章盡職審查程序辨識為應申報金融帳戶者。