一般说明
谁必须提交这份报告。每个美国的人谁拥有签名权或者其他权力对任何外国金融账户，包括银行，证券，或财政专户其他类型的国外，经济利益，如果这些金融账户的总价值超过任何10,000元在日历年的时间，必须报告，关系每个日历年通过提交6月30日或之前，这与财政部的报告下一年度。

签字或银行账户控制。一个人拥有一个银行帐户，如果该人签名授权可以控制通过一个包含他或她的签名文件交付的金钱或其他财产处置它（或他或她的签名和一个或多个其他人士）的银行或其他人与他保持帐户。其他授权文件存在于一个人谁可以行使权力的帐户可比同与之保持帐户的银行或其他人的沟通，代表对美国直接或通过代理人，代理人，律师，或在一些其他的能力人，无论是口头或其他方式。

General Instructions

 Who Must File this Report. Each United States person who

has a financial interest in or signature or other authority over

any foreign financial accounts, including bank, securities, or

other types of financial accounts, in a foreign country, if the

aggregate value of these financial accounts exceeds $10,000

at any time during the calendar year, must report that

relationship each calendar year by filing this report with the

Department of the Treasury on or before June 30, of the

succeeding year.

  Signature or Other Authority Over an Account. A person

has signature authority over an account if such person can

control the disposition of money or other property in it by

delivery of a document containing his or her signature (or his

or her signature and that of one or more other persons) to

the bank or other person with whom the account is

maintained. Other authority exists in a person who can

exercise comparable power over an account by

communication with the bank or other person with whom the

account is maintained, either directly or through an agent,

nominee, attorney, or in some other capacity on behalf of the

U.S. person, either orally or by some other means.

附件:

f90221.pdf

[REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS 美国公民对海外银行账户和财务账户的报告]

553 Kb