Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 34
The balance or value of an account and its threshold shall be determined as of the last day of the calendar year. In the case of a Cash Value Insurance Contract or an Annuity Insurance Contract, the balance or value of an account and its threshold may be determined as of the contract anniversary date that ends with or within that calendar year.If the amount of an account is denominated in a currency other than US dollars, its threshold shall be calculated by the closing foreign exchange rate posted by a Reporting Financial Institution’s designated major correspondent bank of the date in the preceding paragraph.
中文原文 金融機構執行共同申報及盡職審查作業辦法第34條
帳戶餘額或價值及其門檻之認定應以曆年度之末日為準；如屬具現金價值之保險契約或年金保險契約，得以於該曆年度之契約週年日為準。
非以美元計價之帳戶，其門檻之計算應依前項規定之日申報金融機構主要往來指定銀行牌告外匯收盤匯率為準。
非以美元計價之帳戶，其門檻之計算應依前項規定之日申報金融機構主要往來指定銀行牌告外匯收盤匯率為準。