Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 6
The term “Depository Institution” referred to in these Regulations means an Entity that accepts deposits in the ordinary course of a banking or similar business.
中文原文 金融機構執行共同申報及盡職審查作業辦法第6條
本辦法所稱存款機構，指經常以銀行業或類似行業之通常營業方式收受存款之實體。