Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 38
A High Value Account shall be subject to the electronic record search. The Reporting Financial Institution shall review the electronic record maintained by itself for any of the indicia described in subparagraph 2 of paragraph 1 of Article 36 associated with the Account Holder.If the Reporting Financial Institution’s electronic record does not include any of the information in the following items, a paper record search is required to be performed for any uncontained information in such item in accordance with paragraph 3:1. The Account Holder’s residence status.2. The Account Holder’s current residence address and mailing address.3. The Account Holder’s telephone numbers.4. In the case of Financial Accounts other than Depository Accounts, whether there are standing instructions to transfer funds.5. Whether there is any power of attorney or signatory authority.6. Whether there is an “in-care-of” address or “hold mail” instruction.When a High Value Account is undergone the paper record search, the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with such account within the last 5 years shall be reviewed:1. The most recent Documentary Evidence collected.2. The most recent account opening contract or documentation.3. The most recent documentation obtained pursuant to AML/KYC Procedures or for other regulatory purposes.4. Any power of attorney or signature authority forms.5. Any standing instructions other than with respect to a Depository Account to transfer funds.The preceding article shall apply to the results of the electronic record search and the paper record search of a High Value Account.If a relationship manager has actual knowledge that a High Value Account Holder is a resident of a Reportable Jurisdiction, such account shall be treated as a Reportable Account.A Reporting Financial Institution shall implement relevant procedures to ensure that a relationship manager identifies any change in circumstances of an account.A High Value Account reviewed in accordance with the procedures provided in the preceding six paragraphs shall be subject to the review procedures in accordance with paragraph 5 in subsequent years. However, an undocumented account shall be reviewed annually in accordance with the preceding six paragraphs.
中文原文 金融機構執行共同申報及盡職審查作業辦法第38條
高資產帳戶應進行電子紀錄搜尋，依申報金融機構保存之電子紀錄，審查帳戶持有人有無第三十六條第一項第二款所定指標。
申報金融機構保存之電子紀錄未具下列各款資訊者，應就該款未具之資訊，依第三項進行紙本紀錄搜尋：
一、帳戶持有人之居住者身分。
二、帳戶持有人之現居地址及通訊地址。
三、帳戶持有人之電話號碼。
四、存款帳戶以外之金融帳戶有無約定轉帳指示。
五、有無授權或授權簽名之情形。
六、有無轉信地址或代收郵件地址。
高資產帳戶進行紙本紀錄搜尋，應審查當期客戶主檔；其未具所需資訊者，應審查近五年與該帳戶相關之下列文件：
一、近期取得之證明文據。
二、近期開戶契約或文件。
三、近期依防制洗錢或認識客戶程序或為其他法令目的取得之文件。
四、授權或授權簽名文件。
五、存款帳戶以外有約定轉帳指示之金融帳戶。
對高資產帳戶之電子紀錄搜尋及紙本紀錄搜尋結果，準用第三十七條規定。
經理客戶關係之人知悉高資產帳戶持有人為應申報國居住者，該帳戶視為應申報帳戶。
申報金融機構應執行相關程序，確保經理客戶關係之人辨識帳戶狀態變動。
依前六項規定程序審查之高資產帳戶，以後年度應依第五項規定辦理。
但其屬無資訊帳戶者，應依前六項規定每年進行審查。
申報金融機構保存之電子紀錄未具下列各款資訊者，應就該款未具之資訊，依第三項進行紙本紀錄搜尋：
一、帳戶持有人之居住者身分。
二、帳戶持有人之現居地址及通訊地址。
三、帳戶持有人之電話號碼。
四、存款帳戶以外之金融帳戶有無約定轉帳指示。
五、有無授權或授權簽名之情形。
六、有無轉信地址或代收郵件地址。
高資產帳戶進行紙本紀錄搜尋，應審查當期客戶主檔；其未具所需資訊者，應審查近五年與該帳戶相關之下列文件：
一、近期取得之證明文據。
二、近期開戶契約或文件。
三、近期依防制洗錢或認識客戶程序或為其他法令目的取得之文件。
四、授權或授權簽名文件。
五、存款帳戶以外有約定轉帳指示之金融帳戶。
對高資產帳戶之電子紀錄搜尋及紙本紀錄搜尋結果，準用第三十七條規定。
經理客戶關係之人知悉高資產帳戶持有人為應申報國居住者，該帳戶視為應申報帳戶。
申報金融機構應執行相關程序，確保經理客戶關係之人辨識帳戶狀態變動。
依前六項規定程序審查之高資產帳戶，以後年度應依第五項規定辦理。
但其屬無資訊帳戶者，應依前六項規定每年進行審查。