Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 4
The term “Entity” referred to in these Regulations means a legal person or a legal arrangement, such as a corporation, a partnership, a trust, a foundation, or an organization.The term “Related Entity” referred to in these Regulations means an Entity controlling the other Entity, or two Entities under common control. Such entities constitute Related Entities. If two Entities which are Investment Entities described in Subparagraph 2 of Article 8 are under common management, and such management fulfills the due diligence obligations of such Investment Entities, the two Entities are deemed as Related Entities.The term “Control” referred to in the preceding paragraph means direct or indirect ownership of more than 50% of the vote and value in an Entity.
中文原文 金融機構執行共同申報及盡職審查作業辦法第4條
本辦法所稱實體，指法人或法律安排，如公司、合夥、信託、基金會或團體。
本辦法所稱關係實體，指一實體控制另一實體或兩實體由相同之人控制，該兩實體互為關係實體。
符合第八條第二款規定之兩投資實體，如由相同之人管理，且由該人為該等投資實體履行盡職審查義務，該兩實體得認屬關係實體。
前項所稱控制，指直接或間接持有一實體之表決權及價值超過百分之五十。
本辦法所稱關係實體，指一實體控制另一實體或兩實體由相同之人控制，該兩實體互為關係實體。
符合第八條第二款規定之兩投資實體，如由相同之人管理，且由該人為該等投資實體履行盡職審查義務，該兩實體得認屬關係實體。
前項所稱控制，指直接或間接持有一實體之表決權及價值超過百分之五十。