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R o u n d s. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W in d so r s A SS e MB LY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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R O U N stands for Report of Foreign Bank and Financial Accounts.
Any United States person who has a financial interest in or signature authority over foreign financial accounts must file an FBAR.
The Report of Foreign Bank and Financial Accounts (FBAR) is filed electronically through FinCEN's BSA E-Filing System.
The purpose of the FBAR is to report foreign financial accounts to prevent money laundering and tax evasion.
The FBAR must include the name on the account, account number, name of the financial institution, type of account, and maximum account value during the reporting period.
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