2022年7月7日
FBAR 最高價值如何計算?
根據美國國稅局(IRS)，FBAR申報者必須合理地計算和報告，
以年為區間(例如:2019年1月1號~2018年12月31號)帳戶中貨幣或非貨幣資產的最大價值。
此外，若是因地區不同，帳戶顯示的貨幣尚未轉換成美元單位，
則提報者需自己使用該日曆年最後一天的美國財政服務局匯率標準將該值轉換為美元。
例如，位於日本的帳戶的值可能會以日元顯示在帳戶對帳單上，
申報者需以日元計算該帳戶的最大價值，並將其轉換為美元。
How to Report the Value of Foreign Financial Accounts?
FBAR filers need to reasonably figure and report the greatest value of currency or non-monetary assets in their accounts during the calendar year(e.g. Jan 1st~Dec 31st 2019).
Filers figure the greatest value in the currency of the account. If not already in U.S. dollars, they convert that value into U.S. dollars using the Treasury Bureau of the Fiscal Service exchange rate on the last day of the calendar year. For example, the value of an account located in Japan may be shown on the account statements in Japanese yen. Filers would figure the greatest value of the account in yen and then convert it into U.S. dollars.
FBAR filers need to reasonably figure and report the greatest value of currency or non-monetary assets in their accounts during the calendar year(e.g. Jan 1st~Dec 31st 2019).
Filers figure the greatest value in the currency of the account. If not already in U.S. dollars, they convert that value into U.S. dollars using the Treasury Bureau of the Fiscal Service exchange rate on the last day of the calendar year. For example, the value of an account located in Japan may be shown on the account statements in Japanese yen. Filers would figure the greatest value of the account in yen and then convert it into U.S. dollars.