Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 49
A Reporting Financial Institution is required to aggregate the balance or value of all Financial Accounts of a customer maintained by such Reporting Financial Institution and by its Related Entity if its computerized systems contain the customer number or TIN which links Financial Accounts of a customer and allow account balances or values to be aggregated.For purposes of calculating the aggregate balance or value of a jointly held Financial Account of an Account Holder, the entire balance or value of such jointly held account shall be attributed to each holder of such account.When determining the aggregate balance or value of a Preexisting Individual Account to determine whether a Financial Account is a High Value Account, a Reporting Financial Institution is required to aggregate the balance or value of all Financial Accounts that a relationship manager knows, or has reason to know, are directly or indirectly owned, controlled, or established by the same person, except for the Financial Accounts held, controlled, or established in a fiduciary capacity by such person.
中文原文 金融機構執行共同申報及盡職審查作業辦法第49條
申報金融機構之電腦系統具連結客戶帳戶資訊之識別碼，且該系統可加總餘額或價值者，應將客戶於該申報金融機構及其關係實體之所有金融帳戶合併計算該客戶持有之金融帳戶總餘額或價值。
計算聯名帳戶持有人金融帳戶總餘額或價值時，應將該聯名帳戶之全部餘額或價值歸屬各該帳戶持有人。
申報金融機構於認定既有個人帳戶總餘額或價值屬高資產帳戶時，應將經理客戶關係之人明知或可得而知由同一個人直接或間接持有、控制或設立帳戶之餘額或價值合併計算。
但不包括該個人以受託人身分持有、控制或設立之帳戶。
計算聯名帳戶持有人金融帳戶總餘額或價值時，應將該聯名帳戶之全部餘額或價值歸屬各該帳戶持有人。
申報金融機構於認定既有個人帳戶總餘額或價值屬高資產帳戶時，應將經理客戶關係之人明知或可得而知由同一個人直接或間接持有、控制或設立帳戶之餘額或價值合併計算。
但不包括該個人以受託人身分持有、控制或設立之帳戶。