If a U.S. citizen has a financial interest in or signature authority over any financial accounts, including bank, securities or other types of financial accounts in a foreign country, and if the aggregate value of these accounts exceeds $10,000 at any time during the year, the accounts must be reported to the U.S. Treasury Department.
Kama raia wa Marekani ina maslahi ya fedha au signature mamlaka juu ya akaunti ya fedha yoyote, ikiwa ni pamoja na benki, dhamana au aina nyingine ya akaunti ya fedha katika nchi ya kigeni, na kama totala thamani ya akaunti hizo unazidi $ 10.000 wakati wowote katika kipindi cha mwaka, lazima akaunti kuripotiwa Idara ya Hazina ya Marekani.