Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 5
The term “Financial Institution” referred to in these Regulations means a Depository Institution, a Custodial Institution, an Investment Entity, and a Specified Insurance Company.The term “Reporting Financial Institution” referred to in these Regulations means Financial Institutions in the territory of the ROC other than those referred to in Article 3 of these Regulations.
中文原文 金融機構執行共同申報及盡職審查作業辦法第5條
本辦法所稱金融機構，指存款機構、保管機構、投資實體及特定保險公司。
本辦法所稱申報金融機構，指第三條規定以外我國境內之金融機構。
本辦法所稱申報金融機構，指第三條規定以外我國境內之金融機構。