Individual Discover FX Account A

Congratulations on enrolling in your Flexible Spending Account(s)! This quick start guide will provide you with the important information you need to know to begin using your benefit account including an overview of your benefit account, important tips to help you maximize your benefit account, and information on how easy it is to access your funds.Types of Flexible Spending AccountsFSAs are pre-tax benefit accounts that are used to pay for qualified expenses. There are multiple types of FSAs that may be available to you:Health Care FSAA Health Care FSA is an account that’s used to pay for qualified medical, prescription, dental, and vision expenses not covered by your health plan.Limited Purpose FSAA Limited Purpose FSA is a health care spending account that can only be used to pay for qualified dental and vision expenses. A Limited Purpose FSA works with a n HSA-eligible health plan and a Health Savings Account (HSA). A Limited Purpose FSA also allows reimbursement for preventive care expenses not covered by your health plan.Dependent Care FSAA Dependent Care FSA is used to pay for qualified dependent care expenses, such as preschool, summer day camp, before or after school programs, and daycar e.Access Your AccountIt is easier than ever to access and manage your account(s) via Fidelity . NetBenefits® allows you the ability to:•View account balances•Set up direct deposit for faster reimbursement •Reimburse yourself via direct deposit to a personal bank account or via check; or payyour provider•Upload requested claim documentation •Use the Expense Tab to organize, manage and track expenses•Manage your NetBenefits AccessCard®•Access monthly account statements•Set up your notification preferencesOverview of Benefit AccountsQualified ExpensesYour benefit account is a great way to receive tax savings on qualified expenses. The qualified expenses are defined by the Internal Revenue Service (IRS). For a complete list of the qualified expenses, make sure to review the pertinent IRS publication:•Health Care & Limited Purpose FSA:IRS Publication 502•Dependent Care FSA:IRS Publication 503Covered Individuals•Health Care & Limited Purpose FSA:You can submit expenses incurred by yourself, spouse and your eligible dependents.•Dependent Care FSA: You can reimburse yourself for qualified dependent care expenses.Monitor Your AccountYou should check your account periodically to make sure you utilize your full balance before the end of the plan year, submit any additional documentation, and make updates to your account.Keep Your ReceiptsThe IRS requires that all expenses be validated to ensure that they are truly eligible. As a result, there may be times when Fidelity will request validation of the expense. To save you time, keep all your receipts or snap a photo of them for your records, so you have them available in case we need them.Recurring Claims (Dependent Care FSA only)If you have regular daycare expenses, you can submit a recurring dependent care reimbursement form and we will automatically reimburse you for your expenses. This is a time saving, easy way to set up your reimbursement once and receive regular payments.Access Your FundsIt is easier than ever to access your benefit account funds. We provide several options for you to choose from.Benefits AccessCard®The easiest way to access your funds. When you use your debit card to pay for qualified expenses,the amount is automatically deducted from your account. No claim filing needed.A few tips to help you save time:•To increase the likelihood your transaction will be approved, select the “Credit” option at the terminal, if prompted.•Keep your receipts—if we need them, we will send you a notification requesting additional information, so it is always good to keep them.•Order additional cards for your spouse or eligible dependents age 18 or older.•Lost or stolen cards can be reported by calling 833-811-7432.2.File a ClaimSubmitting a claim to r eimburse yourself for expenses is quick and easy and available in a variety of ways.•Reimburse Yourself—simply log into your account on NetBenefits® and select “Reimburse Yourself”. Follow the easy step-by-step process to request your reimbursement and simply upload a copy of your receipt. Add your banking information to receive your reimbursement faster.•Pay the Provider—simply log into your account on NetBenefits® and select “Pay an Expense”. Follow the easy step-by-step process to request payment directly to your provider. All provider payments are sent via check.•Paper Claim Form via Fax or Mail—if you prefer to submit a paper claim form, please follow the instructions on the claim reimbursement form. Don’t forget to include a receipt for your expense. Reim bursement to your bank account typically takes 1–2 business days. Keep in mind that checks can take 7–10 business days to be received via mail.Contact our support staff for further assistance. Hours: Monday-Friday, 8 AM-8 PM ESTToll Free: 833-299-5089Email:**************************************.com。

Route T o:j Partners j Staff j Managers j FileLIST OF SUBSTANTIVE CHANGES AND ADDITIONSPPC's Guide to Individual Retirement AccountsSixteenth Edition (June 2014)Highlights of this EditionThe following are some of the important update features for this edition.IRA Rollovers. The T ax Court has ruled that taxpayers may have only one IRA rollover per year. In prior years,taxpayers were allowed one rollover for each IRA account. This provision does not affect rollovers from an employer retirement plan to an IRA. The Guide has been updated to reflect these new rollover restrictions. Inherited IRAs. The Supreme Court has ruled as to whether inherited IRAs are an eligible exempt asset in bankruptcy proceedings. This Guide has been updated for the additional planning opportunities required to ensure asset protection.Circular 230. The IRS has revised the regulations under Circular 230, eliminating the concept of “covered opinions.” The Guide has been updated to reflect the new provisions relating to requirements for written advice. myRA Accounts. The federal government announced a new retirement vehicle called the myRA Account. This Guide has been updated to discuss this new vehicle and its requirements.Rollovers as Business Start‐ups (ROBS). ROBS is a methodology in which the taxpayer uses a current retirement fund to fund a start‐up company. The Guide has added discussion on this concept, including cautions relating to potential pitfalls.In addition to these featured items, your Guide includes the following update items detailed below.Chapter Substantive Changes and Additions Reference CHAPTER 1A Model for T ax andFinancial PlanningEngagements1.The IRS has issued new regulations under Circular 230,eliminating the complex rules for covered opinions.Section 108CHAPTER 2Dealing with TraditionalIRAs 1.There are new reporting requirements for hard‐to‐value assets held by an IRA. An alert has been added on these requirements.Section 2012.The T ax Court has ruled that taxpayers may have only one IRA rollover per year. The IRA checklist has been updatedto reflect this decision and a subsequent IRS Announce­ment.Appendix 2ACHAPTER 3Dealing with Roth IRAs 1. A new retirement savings account called the myRA will be introduced in 2014. Discussion has been added of the newaccounts.Section 3022.When contributions are made to both traditional IRA and Roth IRA accounts, there are ordering rules to follow. Thisedition notes these rules.Section 303xirp14subChapter ReferenceSubstantive Changes and Additions3.The decision in the Mazzei case, dealing with excise taxesimposed on improperly shifting assets to a Roth IRA, hasbeen noted.Section 3034.An alert has been added regarding the Bobrow decisionand IRS Ann. 2014‐15, limiting IRA rollovers to one pertaxpayer per year, rather than one per account per year.Section 3075.T axpayers may make in‐plan Roth rollovers from a qualifiedplan to a designated Roth account. Discussion of this typeof rollover has been added.Section 310CHAPTER 4Dealing with SEPs,SARSEPs, SIMPLE IRAsand Payroll DeductionIRAs 1.Regs. 1.1401‐1 and 31.3101‐2 relating to the 0.9% addi­tional Medicare tax were finalized. This additional tax affectsindividuals with earned income in excess of $200,000($250,000 if married filing joint or $125,000 if married filingseparately).Sections 404and 412CHAPTER 5Comparing Types ofIRAs 1. A planning tip has been added regarding using Roth IRAs,rather than traditional IRAs, to avoid either additional tax onsocial security benefits or the 3.8% net investment incometax, depending on taxpayer’s circumstances.Section 5012.The comparison of SEPs and SIMPLE IRA plans has beenrevised.Appendix 5BCHAPTER 6Planning forDistributions 1.Examples have been added showing how traditional IRAdistributions can adversely affect a taxpayer’s income taxliability due to subjecting additional income to the 3.8% netinvestment income tax or causing additional social securitybenefits to become subject to tax.Section 6022. A planning tip has been added discussing the benefit ofconverting a traditional IRA in a loss situation into a qualifiedtuition plan.Section 6023.Noted that inherited IRAs are not eligible for exemption inbankruptcy.Section 6024.The ability to make a tax‐free qualified charitable distributionfrom an IRA expired at the end of 2013.Section 6025.An example has been added showing that a qualified RothIRA distribution has no effect on 3.8% NIIT.Section 6036.An example has been added demonstrating when it may bebetter to claim the initial MRD in the year the taxpayer turnsage 701/2, and when it may be better to delay the distributionuntil April 1 of the following year.Section 6077.The final regulations affecting the purchase of longevityannuities have been finalized. The Guide has been updatedto reflect the guidance concerning these regulations.Section 6078.The Roberts case, in which taxpayer’s estranged wifeforged distribution requests and check endorsements toobtain funds from the taxpayer’s IRA without his knowledge,is discussed.Section 608Chapter ReferenceSubstantive Changes and AdditionsCHAPTER 7Planning for Rollovers 1.The Bobrow case and IRS. Ann. 2014‐15 affect the ability tomake one IRA rollover per taxpayer per year, rather than perIRA account. The Guide has been updated to reflect thesemore stringent rules.Sections 700and 7022. A caution has been added regarding the possibility of a taxplanner being considered a fiduciary of an IRA account.Section 7003.Rollovers as Business Start‐ups (ROBS) are being recom­mended as a method to use the assets in a retirement fundto invest in a start‐up business. The Guide has addeddiscussion of ROBS, including the potential pitfalls.Section 7024.New situations in which the IRS granted a waiver of the60‐day rollover period have been added.Appendix 7BCHAPTER 9Dealing withCompliance 1.The Ellis case, in which a corporation owned by aself‐directed IRA was prohibited from paying the owner ofthe IRA a salary, is discussed.Section 9012.An IRA may be subject to income taxation as a trust ifinvested in certain type assets. The Guide discusses thispotential for income tax on unrelated business taxableincome (UBTI).Section 902CHAPTER 10Fitting IRA Assets intoan Estate Plan 1.An IRA may have the taxpayer’s estate become itsbeneficiary, either through being named or by defaultbecause another beneficiary was not named. This editionof the Guide clarifies discussion of what happens to IRAassets upon the owner’s death if this occurs.Section 10012. A recent Supreme Court decision clarified whether inheritedIRAs are “exempt assets” for bankruptcy protection. TheGuide discusses the ramifications of this decision.Section 10083.Discussion of whether minimum required distributions andhardship distributions are protected in bankruptcy hasbeen expanded.Section 1008CHAPTER 11Marketing IRARetirement PlanServices 1.An example has been added demonstrating the cost of adirect mail marketing campaign.Section 11022.The AICPA will be issuing a revised Code of ProfessionalConduct in December 2014.Section 1105。

IB盈透公司个人户开户流程指南：也可以参考这个视频链接来申请IB账户：/s/blog_53b2d17101009ugb.html注意事项：老客户推荐新朋友的时候，也别忘了让他们选择销售代表的名字weijian wang。

1. 如果开到一半或已经开完了账户，才想起没选weijian的名字，只好麻烦您再重新开始申请了。

2.请全部用拼音或英文填写，目前系统还不认中文，显示为乱码。

资料仅供开户参考，不做法律建议。

如有任何问题，请尽快与我们联络，wwang@。

3. 另，申请过程的左边增加了一个“删除”按钮”Delete Application”.如果您申请过程中想放弃该账户的申请，也为我们节省资源，请点击该键，删除申请，并点击继续continue确认删除。

4.如果您仅是个人投资者，没有在任何机构注册为专业的CTA等交易顾问，请不要选择“专业professional”的报价，而是选择“非专业Non-professional”的报价。

Non-professional是你的正确选择。

开户的基本流程：网上填表＝》发送证明文档＝》账户批准后汇款＝＝》款到激活账户先在网上填写申请表格（大概在本指南的帮助下您要花费30到60分钟），然后发送证明文件的扫描件到我们信箱等待批准，批准后您即可汇款了。

款到账户即可激活。

您可以申请仿真账户及开展真实交易了。

为了保护您的账户不被黑客或不法分子侵犯，我们给客户提供了STP的安全卡服务。

您在注资之后可能会收到我们的自动发出的电子邮件，说我们给你登记的“residence address”寄出了安全卡STP装置，将在三周之后自动激活。

在临激活前的4天之内，将再有个EMAIL提示您即将激活。

如果您没有收到，请致电我们的客服人员索取7天有效的临时密码来登陆账户。

否则您将无法登陆账户管理及交易平台。

香港分部的工作电话及工作时间是852-********，早8晚5。

登陆中文主页，点击左起第三个图标（国际语言），选择“中文”，点击；进入中文主页面后，如图，点击“账户”－“新账户”－“个人”；新页中点击“开立帐户”；个人和朋友&家庭顾问账户信息盈透证券为个人和小型企业提供两种账户类型：一种是单一账户；另一种是朋友&家庭顾问账户，可以通过一个账户管理多个账户。

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Enjoy the best of both worlds and benefit from our combined strengths, capabilities, and integrated network – all through a single sales representative.11. F edEx and TNT services are coming together. For now, TNT services must be booked via TNT and FedEx Express services must be booked via FedEx.O U R N E T W O R K : E U R O P EFast shipping by road With our European Road Network you can reach some destinations in just 48 hours – and most within 4-5 days.Fast shipping by airOur combined air express network gives you powerful connections and a quick service todestinations across Europe, with European hubs in Paris, Liege, Cologne and Stansted (UK).540depots45countries & territoriesSee European shipping servicesand transit times55K+weekly road tripsBenefit from a significant portfolio you can access through one Sales representative*Your services at a glanceC ustoms clearance R eusable packaging for FedEx account holders E xpertise across a range of sectors such as automotive, healthcare, and e-commerce T he latest digital tools to manage and simplify your shipmentsBenefits included with all our services:* F edEx and TNT services are coming together. For now, TNT services must be booked via TNT and FedEx Express services must be booked via FedEx.1. This service is only available on the latest automation tools (GSM v13.62, FSMS/FXRS v20.02, WSXI v26 (WSXI3600). Availability of service and transit times may vary depending on origin and destination. Terms and conditions apply – visit for full details of our services.2. FedEx customers will need to create a TNT account prior to being able to access Special Services. TNT Terms and Conditions apply - please visit for full details.Discover more information, tools and knowledge to clear customs smoothly and efficiently How we work with you to clear goods through customsShip across borders with confidenceby relying on our expertise to deliveran efficient clearance process.Did you know that FedEx provides clearance services for all international shipments? 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If the goods are not compliant – or if further information is needed – our brokers and specialists will work closely with you to ensure your shipment clears customs as quickly as possible.C U S T O M S C L E A R A N C EMake your supply chain smarterWant to cross borders seamlessly and offer next-level deliveries to your customers?Manage and simplify your shipments with our comprehensive suite of digital tools and solutions.NEW FedEx Ship Manager™ at From creating a shipment to printing the labels – this new online tool speeds up the entire process:A ccessible from any desktop and by multiple usersI ntuitive and user-friendly interface based on customer feedback A dvanced features to make shipping easierGet new features and services as soon as they’re releasedS H I P P I N G S O L U T I O NSFedEx® Global Trade ManagerFind detailed information on commodities, countries and customs regulations.Document Preparation Center Save the documents you use most, so you have them available anytime. 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You can also receive instant updates on any delays, attempted deliveries, proofs of delivery and more, by email or online.Learn more about trackingPreparing your shipmentCheck out our explainer videos on Shipping Channel, your go-to resource to help you learn1. B ox rates are not discountable. If you have customised rates please ensure this product is optimal for you.2. F edEx packaging should not be used for shipping International Economy Services® within Europe.FedEx Reusable Padded PakPadded-bubble construction 29.5 x 37.5cmReusable packagingRecyclable, reusable, tear-resistant and water-resistant. 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Statement of Financial AccountingStandards No. 19FAS19 Status PageFAS19 Summary Financial Accounting and Reporting by Oil and GasProducing CompaniesDecember 1977Financial Accounting Standards Boardof the Financial Accounting Foundation401 MERRITT 7, P.O. BOX 5116, NORWALK, CONNECTICUT 06856-5116Copyright © 1977 by Financial Accounting Standards Board. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Standards Board.Statement of Financial Accounting Standards No. 19Financial Accounting and Reporting by Oil and Gas Producing Companies December 1977CONTENTSParagraphNumbers Introduction.....................................................................................................................1–5 Scope.............................................................................................................................6–9 Standards of Financial Accounting and Reporting:Definitions (10)Basic Concepts................................................................................................11–14 Accounting at the Time Costs Are Incurred....................................................15–26 Acquisition of Properties (15)Exploration......................................................................................................16–20 Development...................................................................................................21–22 Production.......................................................................................................23–25 Support Equipment and Facilities. (26)Disposition of Capitalized Costs.....................................................................27–41 Assessment of Unproved Properties (28)Reclassification of an Unproved Property (29)Amortization (Depletion) of Acquisition Costs of Proved Properties (30)Accounting When Drilling of an Exploratory Well Is Completed..................31–32 Accounting When Drilling of an Exploratory-Type StratigraphicTest Well Is Completed.................................................................................33–34 Amortization and Depreciation of Capitalized ExploratoryDrilling and Development Costs (35)Depreciation of Support Equipment and Facilities (36)Dismantlement Costs and Salvage Values (37)Amortization of Costs Relating to Oil and Gas ReservesProduced Jointly (38)Information Available after the Balance Sheet Date (39)Surrender or Abandonment of Properties........................................................40–41 Mineral Property Conveyances and Related Transactions..............................42–47 Disclosure........................................................................................................48–59 Disclosure of Reserve Quantities....................................................................50–56 Disclosure of Capitalized Costs. (57)Disclosure of Costs Incurred in Oil and Gas Producing Activities.................58–59Accounting for Income Taxes.........................................................................60–62 Effective Date and Transition..........................................................................63–64 Appendix A: Background Information.......................................................................65–96 Appendix B: Basis for Conclusions..........................................................................97-269 Appendix C: Glossary.............................................................................................270-275FAS 19: Financial Accounting and Reporting by Oil and Gas Producing CompaniesINTRODUCTION1. This Statement establishes standards of financial accounting and reporting for the oil and gas producing activities of a business enterprise. Those activities involve the acquisition of mineral interests in properties, exploration (including prospecting), development, and production of crude oil, including condensate and natural gas liquids, and natural gas (hereinafter collectively referred to as oil and gas producing activities).2. Existing authoritative accounting pronouncements do not explicitly or comprehensively establish standards of financial accounting and reporting for those activities. Numerous alternative accounting practices are presently followed by oil and gas producing companies, and the nature and extent of the information they disclose in their financial statements about their oil and gas producing activities vary considerably from company to company. The Board is issuing this Statement to address the financial accounting and reporting issues that led to the alternative practices.3. Appendix A contains background information. Appendix B sets forth the basis for the Board's conclusions, including alternatives considered and reasons for accepting some and rejecting others. Appendix C is a glossary of terms.4. The accounting standards in this Statement adhere to the traditional historical cost basis. Although the Board considered both discovery value and current value as alternative bases of accounting for oil and gas reserves, it determined for the reasons discussed in paragraphs 133-141 that any decision on applying value accounting to oil and gas companies should await resolution of the broader issue of the general applicability of value accounting in the Board's project, "Conceptual Framework for Financial Accounting and Reporting."5. This Statement supersedes FASB Statement No. 9, "Accounting for Income Taxes—Oil and Gas Producing Companies."Copyright © 1977, Financial Accounting Standards Board Not for redistributionSCOPE6. This Statement applies only to oil and gas producing activities; it does not address financial accounting and reporting issues relating to the transporting, refining, and marketing of oil and gas. Also, this Statement does not apply to activities relating to the production of other wasting (nonregenerative) natural resources; nor does it apply to the production of geothermal steam or to the extraction of hydrocarbons as a by-product of the production of geothermal steam and associated geothermal resources as defined in the Geothermal Steam Act of 1970; nor does it apply to the extraction of hydrocarbons from shale, tar sands, or coal.7. Accounting for interest on funds borrowed to finance an enterprise's oil and gas producing activities is excluded from consideration in this Statement because the broader subject of accounting for interest costs in general is a project presently on the Board's technical agenda. 8. This Statement prescribes disclosures related to an enterprise's oil and gas producing activities that are considered necessary for fair presentation of the enterprise's financial position, results of operations, and changes in financial position in conformity with generally accepted accounting principles. Those disclosures are only part of the information that may be needed for investment, regulatory, or national economic planning and energy policy decisions.9. The Addendum to APB Opinion No. 2, "Accounting for the 'Investment Credit'," states that "differences may arise in the application of generally accepted accounting principles as between regulated and nonregulated businesses, because of the effect in regulated businesses of the rate-making process" and discusses the application of generally accepted accounting principles to regulated industries. Accordingly, the provisions of the Addendum shall govern the application of this Statement to those oil and gas producing operations of a company that are regulated for rate-making purposes on an individual-company-cost-of-service basis. STANDARDS OF FINANCIAL ACCOUNTING AND REPORTINGDefinitions10. The glossary in Appendix C defines the following terms as they are used in this Statement:a. Proved reserves.b. Proved developed reserves.c. Proved undeveloped reserves.Copyright © 1977, Financial Accounting Standards Board Not for redistributiond. Field.e. Reservoir.f. E xploratory well.g. Development well.h. Service well.i. S tratigraphic test well.i. Exploratory-type.ii. Development-type.j. P roved area.Basic Concepts11. An enterprise's oil and gas producing activities involve certain special types of assets. Costs of those assets shall be capitalized when incurred. Those types of assets broadly defined are:a. Mineral interests in properties (hereinafter referred to as properties), which include feeownership or a lease, concession, or other interest representing the right to extract oil or gas subject to such terms as may be imposed by the conveyance of that interest. Properties also include royalty interests, production payments payable in oil or gas, and other nonoperating interests in properties operated by others. Properties include those agreements with foreign governments or authorities under which an enterprise participates in the operation of the related properties or otherwise serves as "producer" of the underlying reserves (see paragraph 53); but properties do not include other supply agreements or contracts that represent the right to purchase (as opposed to extract) oil and gas. Properties shall be classified as proved or unproved as follows:i. U nproved properties - properties with no proved reserves.ii. Proved properties - properties with proved reserves.b. Wells and related equipment and facilities,1 the costs of which include those incurred to:i. D rill and equip those exploratory wells and exploratory-type stratigraphic test wells thathave found proved reserves.ii O btain access to proved reserves and provide facilities for extracting, treating, gathering, and storing the oil and gas, including the drilling and equipping of development wells and development-type stratigraphic test wells (whether those wells are successful or unsuccessful) and service wells.c. Support equipment and facilities used in oil and gas producing activities, such as seismicequipment, drilling equipment, construction and grading equipment, vehicles, repair shops, warehouses, supply points, camps, and division, district, or field offices.d. Uncompleted wells, equipment, and facilities, the costs of which include those incurred to:i. D rill and equip wells that are not yet completed.ii. Acquire or construct equipment and facilities that are not yet completed and installed.12. The costs of an enterprise's wells and related equipment and facilities and the costs of the Copyright © 1977, Financial Accounting Standards Board Not for redistributionrelated proved properties shall be amortized as the related oil and gas reserves are produced. That amortization plus production (lifting) costs become part of the cost of oil and gas produced. Unproved properties shall be assessed periodically, and a loss recognized if those properties are impaired.13. Some costs incurred in an enterprise's oil and gas producing activities do not result in acquisition of an asset and, therefore, shall be charged to expense. Examples include geological and geophysical costs, the costs of carrying and retaining undeveloped properties, and the costs of drilling those exploratory wells and exploratory-type stratigraphic test wells that do not find proved reserves.14. The basic concepts in paragraphs 11-13 are elaborated on in paragraphs 15-41. Accounting at the Time Costs Are IncurredAcquisition of Properties15. Costs incurred to purchase, lease, or otherwise acquire a property (whether unproved or proved) shall be capitalized when incurred. They include the costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.Exploration16. Exploration involves (a) identifying areas that may warrant examination and (b) examining specific areas that are considered to have prospects of containing oil and gas reserves, including drilling exploratory wells and exploratory-type stratigraphic test wells. Exploration costs may be incurred both before acquiring the related property (sometimes referred to in part as prospecting costs) and after acquiring the property.17. Principal types of exploration costs, which include depreciation and applicable operating costs of support equipment and facilities (paragraph 26) and other costs of exploration activities, are:a. Costs of topographical, geological, and geophysical studies, rights of access to properties toconduct those studies, and salaries and other expenses of geologists, geophysical crews, and others conducting those studies. Collectively, those are sometimes referred to as geological and geophysical or "G&G" costs.b. Costs of carrying and retaining undeveloped properties, such as delay rentals, ad valoremtaxes on the properties, legal costs for title defense, and the maintenance of land and lease records.c. Dry hole contributions and bottom hole contributions.Copyright © 1977, Financial Accounting Standards Board Not for redistributiond. Costs of drilling and equipping exploratory wells.e. Costs of drilling exploratory-type stratigraphic test wells.218. Geological and geophysical costs, costs of carrying and retaining undeveloped properties, and dry hole and bottom hole contributions shall be charged to expense when incurred.19. The costs of drilling exploratory wells and the costs of drilling exploratory-type stratigraphic test wells shall be capitalized as part of the enterprise's uncompleted wells, equipment, and facilities pending determination of whether the well has found proved reserves. If the well has found proved reserves (paragraphs 31-34), the capitalized costs of drilling the well shall become part of the enterprise's wells and related equipment and facilities (even though the well may not be completed as a producing well); if, however, the well has not found proved reserves, the capitalized costs of drilling the well, net of any salvage value, shall be charged to expense.20. An enterprise sometimes conducts G&G studies and other exploration activities on a property owned by another party, in exchange for which the enterprise is contractually entitled to receive an interest in the property if proved reserves are found or to be reimbursed by the owner for the G&G and other costs incurred if proved reserves are not found. In that case, the enterprise conducting the G&G studies and other exploration activities shall account for those costs as a receivable when incurred and, if proved reserves are found, they shall become the cost of the proved property acquired.Development21. Development costs are incurred to obtain access to proved reserves and to provide facilities for extracting, treating, gathering, and storing the oil and gas. More specifically, development costs, including depreciation and applicable operating costs of support equipment and facilities (paragraph 26) and other costs of development activities, are costs incurred to:a. Gain access to and prepare well locations for drilling, including surveying well locations forthe purpose of determining specific development drilling sites, clearing ground, draining, road building, and relocating public roads, gas lines, and power lines, to the extent necessary in developing the proved reserves.b. Drill and equip development wells, development-type stratigraphic test wells, and servicewells, including the costs of platforms and of well equipment such as casing, tubing, pumping equipment, and the wellhead assembly.c. Acquire, construct, and install production facilities such as lease flow lines, separators,treaters, heaters, manifolds, measuring devices, and production storage tanks, natural gas cycling and processing plants, and utility and waste disposal systems.d. Provide improved recovery systems.22. Development costs shall be capitalized as part of the cost of an enterprise's wells and Copyright © 1977, Financial Accounting Standards Board Not for redistributionrelated equipment and facilities. Thus, all costs incurred to drill and equip development wells, development-type stratigraphic test wells, and service wells are development costs and shall be capitalized, whether the well is successful or unsuccessful. Costs of drilling those wells and costs of constructing equipment and facilities shall be included in the enterprise's uncompleted wells, equipment, and facilities until drilling or construction is completed.Production23. Production involves lifting the oil and gas to the surface and gathering, treating, field processing (as in the case of processing gas to extract liquid hydrocarbons), and field storage. For purposes of this Statement, the production function shall normally be regarded as terminating at the outlet valve on the lease or field production storage tank; if unusual physical or operational circumstances exist, it may be more appropriate to regard the production function as terminating at the first point at which oil, gas, or gas liquids are delivered to a main pipeline, a common carrier, a refinery, or a marine terminal.24. Production costs are those costs incurred to operate and maintain an enterprise's wells and related equipment and facilities, including depreciation and applicable operating costs of support equipment and facilities (paragraph 26) and other costs of operating and maintaining those wells and related equipment and facilities. They become part of the cost of oil and gas produced. Examples of production costs (sometimes called lifting costs) are:a. Costs of labor to operate the wells and related equipment and facilities.b. Repairs and maintenance.c. Materials, supplies, and fuel consumed and services utilized in operating the wells andrelated equipment and facilities.d. Property taxes and insurance applicable to proved properties and wells and relatedequipment and facilities.e. Severance taxes.25. Depreciation, depletion, and amortization of capitalized acquisition, exploration, and development costs also become part of the cost of oil and gas produced along with production (lifting) costs identified in paragraph 24.Support Equipment and Facilities26. The cost of acquiring or constructing support equipment and facilities used in oil and gas producing activities shall be capitalized. Examples of support equipment and facilities include seismic equipment, drilling equipment, construction and grading equipment, vehicles, repair shops, warehouses, supply points, camps, and division, district, or field offices. Some support equipment or facilities are acquired or constructed for use exclusively in a single activity—exploration, development, or production. Other support equipment or facilities may serve two or more of those activities and may also serve the enterprise's transportation, refining, and marketing activities. To the extent that the support equipment and facilities are used in oil Copyright © 1977, Financial Accounting Standards Board Not for redistributionand gas producing activities, their depreciation and applicable operating costs become an exploration, development, or production cost, as appropriate.Disposition of Capitalized Costs27. The effect of paragraphs 15-26, which deal with accounting at the time costs are incurred, is to recognize as assets: (a) unproved properties; (b) proved properties; (c) wells and related equipment and facilities (which consist of all development costs plus the costs of drilling those exploratory wells and exploratory-type stratigraphic test wells that find proved reserves); (d) support equipment and facilities used in oil and gas producing activities; and (e) uncompleted wells, equipment, and facilities. Paragraphs 28-41 which follow deal with disposition of the costs of those assets after capitalization. Among other things, those paragraphs provide that the acquisition costs of proved properties and the costs of wells and related equipment and facilities be amortized to become part of the cost of oil and gas produced; that impairment of unproved properties be recognized; and that the costs of an exploratory well or exploratory-type stratigraphic test well be charged to expense if the well is determined not to have found proved reserves.Assessment of Unproved Properties28. Unproved properties shall be assessed periodically to determine whether they have been impaired. A property would likely be impaired, for example, if a dry hole has been drilled on it and the enterprise has no firm plans to continue drilling. Also, the likelihood of partial or total impairment of a property increases as the expiration of the lease term approaches if drilling activity has not commenced on the property or on nearby properties. If the results of the assessment indicate impairment, a loss shall be recognized by providing a valuation allowance. Impairment of individual unproved properties whose acquisition costs are relatively significant shall be assessed on a property-by-property basis, and an indicated loss shall be recognized by providing a valuation allowance. When an enterprise has a relatively large number of unproved properties whose acquisition costs are not individually significant, it may not be practical to assess impairment on a property-by-property basis, in which case the amount of loss to be recognized and the amount of the valuation allowance needed to provide for impairment of those properties shall be determined by amortizing those properties, either in the aggregate or by groups, on the basis of the experience of the enterprise in similar situations and other information about such factors as the primary lease terms of those properties, the average holding period of unproved properties, and the relative proportion of such properties on which proved reserves have been found in the past.Reclassification of an Unproved Property29. A property shall be reclassified from unproved properties to proved properties when proved reserves are discovered on or otherwise attributed to the property; occasionally, a single property, such as a foreign lease or concession covers so vast an area that only the portion of the property to which the proved reserves relate—determined on the basis of geological structural Copyright © 1977, Financial Accounting Standards Board Not for redistributionfeatures or stratigraphic conditions—should be reclassified from unproved to proved. For a property whose impairment has been assessed individually in accordance with paragraph 28, the net carrying amount (acquisition cost minus valuation allowance) shall be reclassified to proved properties; for properties amortized by providing a valuation allowance on a group basis, the gross acquisition cost shall be reclassified.Amortization (Depletion) of Acquisition Costs of Proved Properties30. Capitalized acquisition costs of proved properties shall be amortized (depleted) by the unit-of-production method so that each unit produced is assigned a pro rata portion of the unamortized acquisition costs. Under the unit-of-production method, amortization (depletion) may be computed either on a property-by-property basis or on the basis of some reasonable aggregation of properties with a common geological structural feature or stratigraphic condition, such as a reservoir or field. When an enterprise has a relatively large number of royalty interests whose acquisition costs are not individually significant, they may be aggregated, for the purpose of computing amortization, without regard to commonality of geological structural features or stratigraphic conditions; if information is not available to estimate reserve quantities applicable to royalty interests owned (paragraph 50), a method other than the unit-of-production method may be used to amortize their acquisition costs. The unit cost shall be computed on the basis of the total estimated units of proved oil and gas reserves. (Joint production of both oil and gas is discussed in paragraph 38.) Unit-of-production amortization rates shall be revised whenever there is an indication of the need for revision but at least once a year; those revisions shall be accounted for prospectively as changes in accounting estimates—see paragraphs 31-33 of APB Opinion No. 20, "Accounting Changes."Accounting When Drilling of an Exploratory Well Is Completed31. As specified in paragraph 19, the costs of drilling an exploratory well are capitalized as part of the enterprise's uncompleted wells, equipment, and facilities pending determination of whether the well has found proved reserves. That determination is usually made on or shortly after completion of drilling the well, and the capitalized costs shall either be charged to expense or be reclassified as part of the costs of the enterprise's wells and related equipment and facilities at that time. Occasionally, however, an exploratory well may be determined to have found oil and gas reserves, but classification of those reserves as proved cannot be made when drilling is completed. In those cases, one or the other of the following subparagraphs shall apply depending on whether the well is drilled in an area requiring a major capital expenditure, such as a trunk pipeline, before production from that well could begin:a. Exploratory wells that find oil and gas reserves in an area requiring a major capitalexpenditure, such as a trunk pipeline, before production could begin. On completion of drilling, an exploratory well may be determined to have found oil and gas reserves, but classification of those reserves as proved depends on whether a major capital expenditure can be justified which, in turn, depends on whether additional exploratory wells find a sufficient quantity of additional reserves. That situation arises principally with exploratory Copyright © 1977, Financial Accounting Standards Board Not for redistributionwells drilled in a remote area for which production would require constructing a trunk pipeline. In that case, the cost of drilling the exploratory well shall continue to be carried as an asset pending determination of whether proved reserves have been found only as long as both of the following conditions are met:i. The well has found a sufficient quantity of reserves to justify its completion as aproducing well if the required capital expenditure is made.i i. D rilling of the additional exploratory wells is under way or firmly planned for the nearfuture.T hus if drilling in the area is not under way or firmly planned, or if the well has not found a commercially producible quantity of reserves, the exploratory well shall be assumed to be impaired, and its costs shall be charged to expense.b. All other exploratory wells that find oil and gas reserves. In the absence of a determinationas to whether the reserves that have been found can be classified as proved, the costs of drilling such an exploratory well shall not be carried as an asset for more than one year following completion of drilling. If, after that year has passed, a determination that proved reserves have been found cannot be made, the well shall be assumed to be impaired, and its costs shall be charged to expense.32. Paragraph 31 is intended to prohibit, in all cases, the deferral of the costs of exploratory wells that find some oil and gas reserves merely on the chance that some event totally beyond the control of the enterprise will occur, for example, on the chance that the selling prices of oil and gas will increase sufficiently to result in classification of reserves as proved that are not commercially recoverable at current prices.Accounting When Drilling of an Exploratory-Type Stratigraphic Test Well Is Completed33. As specified in paragraph 19, the costs of drilling an exploratory-type stratigraphic test well are capitalized as part of the enterprise's uncompleted wells, equipment, and facilities pending determination of whether the well has found proved reserves. When that determination is made, the capitalized costs shall be charged to expense if proved reserves are not found or shall be reclassified as part of the costs of the enterprise's wells and related equipment and facilities if proved reserves are found.34. Exploratory-type stratigraphic test wells are normally drilled on unproved offshore properties. Frequently, on completion of drilling, such a well may be determined to have found oil and gas reserves, but classification of those reserves as proved depends on whether a major capital expenditure—usually a production platform—can be justified which, in turn, depends on whether additional exploratory-type stratigraphic test wells find a sufficient quantity of additional reserves. In that case, the cost of drilling the exploratory-type stratigraphic test well shall continue to be carried as an asset pending determination of whether proved reserves have been found only as long as both of the following conditions are met:Copyright © 1977, Financial Accounting Standards Board Not for redistribution。

匯出匯款申請書 OUTGOING WIRE FUNDS TRANSFER REQUEST匯款明細 WIRE AMOUNT/SOURCESELECT ONE 貨幣種類WIRE DESTINATION/CURRENCY TYPE *匯款金額AMOUNT TO WIRE *重複匯款證件號碼 REPETITIVE WIRE ID # *國內匯款 (美元) DOMESTIC WIRE (U.S. Dollars)國際匯款(外幣) INTERNATIONAL WIRE _________________________________(貨幣種類)(Indicate Currency Type)請提供所選貨幣種類之金額Provide amount in “Currency Type” indicated.如重複匯款，只需填寫*處: Note For Repetitive Wires, where instructions are on file with Bank, complete ONLY those fields with an asterisk*FOREIGN CURRENCY EXCHANGE RATE SOURCE (If Applicable) Â If OVER US $10,000 equivalent contact 1-(888) 819-8883 for a rate quote Á匯款帳戶資料 ACCOUNT NUMBER / SOURCE OF FUNDS *匯出帳戶號碼W/D FROM ACCOUNT #: _______________________現金 CASH - Credited by Branch to GL 242830/cc 510(Prior Risk Management approval required)支票CHECK - Credited by Branch to GL 242830/cc 510(Prior Risk Management approval required)Rate Source: RATE SHEET FX DESKFX Rate: ___________________________________ Value Date____________________Quoted By: _______________________ USD Equivalent $: ________________________(Trader’s Name)Reference #: ______________________________________________________________匯款人資料 ORIGINATOR INFORMATION *匯款人姓名 ORIGINATOR’S NAME *匯款人電話 ORIGINATOR’S CONTACT PHONE NUMBER *收款說明 PAYMENT INSTRUCTIONS收款銀行 WIRE TO RECEIVING BANK’S NAME收款人姓名 CREDIT TO ACCOUNT NAME收款銀行地址 RECEIVING BANK’S ADDRESS 收款人帳號 CREDIT TO ACCOUNT NUMBERInternational Wires ONLY : Check here ONLY if this is a USD account 國際匯款適用:如美元帳戶，請在此打勾如為外國銀行, 請填寫完整地址, 包括城市及國家名 (If foreign bank address, please include both CITY and COUNTRY information.)最終入帳帳號(如適用) FURTHER CREDIT TO ACCOUNT NUMBER (If Applicable) 收款銀行交換系統代碼(國內)或銀行代碼(國外) RECEIVING BANK’S ABA (for domestic) or SWIFT Number (for international)最終收款者帳戶名稱 (如適用) FURTHER CREDIT TO ACCOUNT NAME (If Applicable)附註 MESSAGE OR REFERENCE *收款人姓名、電話及地址 RECIPIENTS NAME, ADDRESS, PHONE NUMBER匯款人簽名 ORIGINATOR’S AUTHORIZATION *匯款人簽名同意此匯款申請書所列之條例 By Signing below, I agree to the terms accompanying this form.*匯款人簽名(Originator’s Signature)日期(Date)匯款人簽名(Originator’s Signature)日期(Date)Ä BANK USE ÄORIGINATOR’S ID and TIN INFORMATION*DRIVER’S LICENSE PASSPORT GREEN CARDOTHER: ______________________________________ISSUED BY: ____________________________________SERIAL NUMBER: _______________________________TAX ID NUMBER: _______________________________REQUEST TYPEIN PERSON LETTER (See Attached)PHONE (Indicate Approval, as Required)FAX (Indicate Approval, as Required)* Phone/FAX requests must have a Funds Transfer Designation andAuthorization form on file OR approval of Risk Management. Approval By: ____________________________ (Printed Name of Risk Management Employee)FEES DEBITED$ _____________________DOMESTIC INTERNATIONALPROCESSED BY BRANCH TO G.L.* Direct Credit of Cash/Check to GL requires the approval ofRisk Management.Approval By: ____________________________ (Printed Name of Risk Management Employee)BRANCH/DEPARTMENT USE ONLYWIRE DEPARTMENT USE ONLYINSTRUCTIONS ACCEPTED BY (Printed Name & Signature)Dept./Branch Name or #WIRED BY (Printed Name & Signature)Date Accepted Time AcceptedA.M. P.M.Test Key Reference NumberTest Key Result Number VERIFIED BY (Printed Name)SUPERVISOR/AUTHORIZED EMPLOYEE APPROVAL (2ndsignature required if over limit)(Verification of request form, cust ID, payment method, and customer’s authority as an authorized account signer.) CALLBACK VERIFICATION BY (Printed Name)_______________________________________________________________(Verified With – Printed Name) DATE WIRE EXECUTEDApproval Signature“Over Limit” Approval Signature (as required by policy)__________________________________________Printed Name REQUIRED__________________________________________Printed Name REQUIREDWIRE2000.DOC / Rev. 7-2010Funds Transfer Terms1. Customer (“You”) authorize East West Bank (“us”) to make the funds transfer described on this form.2. You agree to hold us harmless from any loss which occurs if your instructions are incomplete, ambiguous orincorrect. We are not required to seek clarification from anyone regarding ambiguous instructions. If we cannot complete a transfer (e.g., because of an ambiguity), we will notify you orally or in writing by the end of the next business day.3. If you identify the Beneficiary, the Beneficiary Bank or an Intermediary Bank by name and number, payment of theorder may be made based on the number alone, even if it identifies a person or bank different from that shown on the front of this form.4. We may transfer funds through an intermediary bank or funds transfer system which is different from that shown inyour instructions.5. If we receive your payment order after our processing cutoff hour or on a Saturday, Sunday or holiday, we mayprocess it on the next funds-transfer business day. A delay may also occur if an Intermediary Bank or the Beneficiary’s Bank is not accepting a payment order (e.g., due to a local holiday).6. You do not have a right to cancel or amend your order. You agree to hold us harmless from all claims anddamages, however, if we attempt (successfully or otherwise) to comply with your request. If your order involves foreign exchange, and we attempt to comply with your cancellation or amendment request, or if we do not send the transfer because insufficient funds are in your account, our damages may include losses due to exchange rate fluctuations and other costs of canceling, amending or covering the order from any counter party to the order.7. If your transfer is made from an account with us, it will be reflected on your next periodic statement. You will notreceive any other notice from us regarding your transfer. You agree to notify us immediately if you notice any discrepancy between your statement and this payment order or you discover a problem with your transfer. You must send us a written notice of the problem, including a statement of the relevant facts, within a reasonable time (not to exceed 14 days from the date you first discover the problem or receive a statement or notice reflecting the erroneous transfer, whichever occurs first). Upon requesting a payment order we reserve the right, prior to debiting your account for the requested transfer, to place a hold on your account for the amount of funds requested to be transferred.8. All foreign transfers will be sent in the foreign currency type indicated or, if no currency type was provided, in thecurrency type selected by us based on the country the funds are being delivered to. Foreign transfers may be subject to delays, charges imposed by other banks and changes in foreign currency exchange rates and/or currency type delivered to the beneficiary. You agree to and accept the foreign exchange rate (FX Rate) indicated or otherwise provided by us at the time the foreign transfer was sent.9. We will not be liable for consequential, special or exemplary damages or losses of any kind. We will not be liable forany failure to act or delay due to: a lack of sufficient available funds in your account; circumstances beyond our reasonable control; fire, flood or natural disasters; communication failures; labor disputes; any inaccuracy or ambiguity in your instructions; the action or inaction of others; or any applicable government or funds-transfer system rule, policy or regulation.WIRE2009-back.DOC / Rev. 8-2009。

《国际经济学》双语课程教学大纲课程编号：030063A课程类型：□通识教育必修课□通识教育选修课√专业必修课□专业选修课□学科基础课总学时：48讲课学时：48实验（上机）学时：0学分：3适用对象：经济学、国际经济与贸易、贸易经济、金融学等先修课程：微观经济学、宏观经济学、货币银行学一、教学目标根据教育部的要求，国际经济学是经济类专业本科生的必修课程，包括开放微观经济学和开放宏观经济学两个部分。

该课程的教学对培养与训练学生经济学思维方式，提高其综合素质和能力有重要意义。

国际经济学教学的主要目标是培养学生应用经济学的分析方法,掌握开放条件下经济学的基本理论，能够应用理论观察和分析国际经济问题。

为学生后续课程的学习打下坚实理论基础。

2009年《国际经济学》双语教学项目被教育部教学质量工程评为国家级双语示范课程，全英文教学目前面向经济学院国际经济与贸易专业的国际班开设。

International economics is one of major course for the economics-major students require by China’s Ministry of Education, which consists open microeconomics and macroeconomics. The instruction of international economics plays very important role in building up the way of thinking as an economist for the learners, improving the comprehensive aptitudes and abilities. The expected outcomes of this subject is to develop the learners to apply the economic methodology, grasp the basic open economics, and enable the learners to observe and analyze the international economic issues, and then make a solid preparation for the fellow-up subjects in the teachingprogram. In 2009, this course was selected as the national bilingual teaching experimental course by China’s Ministry of Educ ation.二、教学内容及其与毕业要求的对应关系（一）教学内容本课程的主要内容是阐述国际经济学的基础知识。

福汇:有客户反馈，客户已提交开户并有真实账户邮件告知客户，账户已开通。

但与此同时还会有英文邮件告知。

客户会咨询我们账户已开设，为什么还会有这个英文邮件通知呢。

这个是提示账户虽开通，但国外还在关联客户的信息。

请客户不要担心，直接下步操作如：入金申请等，入金之后，您的账户信息也将被关联好了。

福汇开户链接：/kaihu/以下是英文邮件内容：Dear XXX,Welcome to FXCM! Your account is set up and ready to be funded.DEPOSIT FUNDSFXCM accepts deposits by credit card, debit card, bank wire, ACH electronic cheque and paper cheque. Funds deposited by credit or debit card become available the soonest—sometimes, instantaneously.**Credit and debit card deposits are often available immediately. However, FXCM does not exhibit control over the entire funding process and may rely on third parties to facilitate verification and transfer of funds depending on the deposit origin. Therefore, delays of up to one business day can occur.Credit Cards, Debit Cards & ACH ChequesFXCM accepts Visa, MasterCard, Discover, and ACH electronic cheque deposits on , our secure client-service portal. All FXCM clients have access to the portal through their live trading account credentials. The fastest way to fund your account is with a credit or debit card.Bank WireBank wire deposits take approximately one to two business days (domestic) and three to five business days (international), often less, to arrive and process into your trading account. Bank wire deposits may be made in USD, EUR, GBP, JPY, CAD, NZD or CHF.To deposit funds by bank wire, view and print the FXCM bank account details that correspond to the currency of your bank account and take them to your bank for processing.Paper ChequeFXCM accepts paper cheque deposits. Cheques should be made out to FXCM, reference the client's account number, and be mailed to FXCM. Please note that there is a 7-10 business day holding period, which begins upon receipt of the cheque, before they clear into your trading account. Paper cheque details are found at the Deposit Funds page.Wondering which funding method best meets your needs?What’s the fastest way to deposit funds? Are there fees to make a deposit?How long does the deposit process normally take? For answers to these common questions and more please visit our Deposit FAQ.Special Notice for Accounts Funded via ACH deposit or Paper Cheque:After receipt, ACH deposits generally clear within one to five business days and paper cheque may take up to ten business days to clear as they must clear both the client’s bank account as well as FXCM’s bank account. Funds will be credited once the deposit has cleared. In some cases, delays in processing may occur.Third Party PaymentsFXCM Limited may not make or receive third party payments. Deposits will only be accepted in the account holder's name. Restrictions on third party payments are set by banks and governmental authorities to protect client's funds.Credit Card Verification (required only upon request)Accounts funded via credit card may be restricted to receiving withdrawals via credit card. Initial deposits made with a credit or debit card may require a recent statement or a copy of the card to confirm ownership. The cardholder's first and last name, as well as the last four digits of the card, must be legible in order for the statement/card to be acceptable. ADDITIONAL INFORMA TIONManaged Accounts**If any person other than you will control, manage, or direct the trading of this account, your application is not considered "complete" until we have received a signed Agency Agreement form. This form is not required for self-traded accounts. Applicants who have already submitted the form need not send it again. TERMS OF BUSINESSWe advise you to fully read and understand all services, terms and conditions provided. Your account will always be subject to the most current version of the Terms of Business. If you have any questions or concerns regarding any of the information provided, please contact us prior to trading.By opening and operating this account, you do not reasonably believe that you fall into the Commodity Futures Trading Commission’s (“CFTC”) definition of a “U.S. person,”and in good faith do not believe to be a U.S. person otherwise. The CFTC’s definition of a “U.S. person”can be found in the "Interpretive Guidance and Policy Statement Regarding Compliance with Certain Swap Regulations." If you believe you are or may be a U.S. person, please respond to this email indicating that you would fall under the CFTC’s U.S. person definition.Remember, trading forex/CFD’s on margin carries a high level of risk, and may not be suitable as you could sustain losses in excess of your deposit.FXCM offers excellent execution and easy accessibility to our clients. We provide live support 24 hours a day, seven days a week.来源：环球金汇网。

主动的非金融外国实体FATCA 声明C N X F A T C A 2-R 1(Y X ) 2-8 06/14 EFATCA Declaration for Active Non-Financial Foreign EntitiesC N X F A T C A 2-R 1(Y X ) 3-8 06/14 EFATCA 声明 – 额外签署纸FATCA Declaration – Additional Signature Sheet(签署需依照签署安排)(Signed in accordance with the mandate)C N X F A T C A 2-R 1(Y X ) 5-8 06/14 E海外账户税收合规法案（FATCA ）此为签署以下声明之备注:∙ 主动的非金融外国实体FATCA 声明 ∙ 非营利组织FATCA 声明重要: 本文件必须与作为其组成部分的免责声明一并阅读。

背景金融监管机构、政府及银行正作出多项重要改变，以确保能长远保障金融系统及客户利益。

其中一项变动为美国政府所颁布成为1986年美国国内税收法一部份的《海外账户税收合规法案》（“FATCA”）。

FATCA 旨在向美国税务机关申报由美国人士所拥有的金融资产。

FATCA 对恒生银行（中国）有限公司及阁下的影响？恒生银行（中国）有限公司（“恒生中国”）致力在所有经营地全面遵从FATCA 法案。

这代表我们需要向美国税务机关申报受影响的客户的收入和利润。

为此，我们需要从客户取得更多数据，以识别美国人士(USPs)和外国金融机构(FFIs)或其他客户。

银行及其他金融组织需每年申报美国人士直接或间接持有的金融账户的资料。

如我们无法从客户取得所需的数据或文件，银行可能需要从向客户或客户账户支付的若干款项中代扣美国税项，称为“可扣缴款项”。

我们也可能需要终止与客户的关系。

为了识别可能需按FATCA 进行申报的客户，我们将根据FATCA 法案列明的类别对客户进行分类。