English to Portuguese Bus/Financial Finance (general) Relatório da OCDE

Relacionado com Reportable Accounts: As referred to in Chapter 3, the Standard prescribes detailed rules for
Financial Institutions to follow to establish whether a Financial Account is held by a Reportable Person and is therefore a Reportable Account.
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Determine Whether the Entity is a Passive NFE with One or More Controlling Persons Who Are Reportable Persons. With respect to an Account Holder of a Preexisting Entity Account (including an Entity that is a Reportable Person), the Reporting Financial Institution must determine whether the Account Holder is a Passive NFE with one or more Controlling Persons who are Reportable Persons. If any of the Controlling Persons of a Passive NFE is a Reportable Person, then the account must be treated as a Reportable Account. In making these determinations the Reporting Financial Institution must follow the guidance in subparagraphs D(2)(a) through (c) in the order most appropriate under the circumstances.

Nota: Português (Portugal)
A dúvida prende-se com o 'Reportable', tanto para a 'Person' como para a 'Account'.