Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 7
The term “Custodial Institution” referred to in these Regulations means that an Entity holding Financial Assets for the account of others as a substantial portion of its business, and that the Entity’s gross income attributable to the holding of Financial Assets and related financial services equals or exceeds 20% of the Entity’s gross income during either the most recent 3 accounting years or a period the Entity has been in existence if the period is less than 3 years.
中文原文 金融機構執行共同申報及盡職審查作業辦法第7條
本辦法所稱保管機構，指主要業務係為他人帳戶持有金融資產之實體，且其最近三個會計年度歸屬於持有金融資產及相關金融服務之收入合計數，達收入總額百分之二十者，存續期間不滿三年者以存續期間計算。