“2. 주식관련해서 또다른 질문은 제가 4개회사의 주식을 보유하고 있는데 아시다시피 이것은 증권회사의 계정에 예치되어 있습니다. 이경우 이 예치된 계좌번호 하나를 통해서 4개 회사 주식에서 발생한 소득 (또는 form에 따라 maximum vlaue)를 합계해서 신고하면 되는건가요, 아니면 각각의 회사이름으로 따로 신고를 해야되나요??”---->Your financial accounts in Korea include any bank, securities, securities derivatives or other financial instruments accounts; even though no single stock account is over $10,000, as long as the aggregate value of the four accounts in Korea is over $10,000, then, you need to file an FBAR and must report all of the four Korean foreign financial accounts on the FBAR. The maximum value of the accounts is the largest amount of currency and non-monetary assets that appear on any quarterly or more frequent account statements issued for the applicable year. If periodic account statements are not issued, the maximum account value is the largest amount of currency or non-monetary assets in the account at any time during the yearFBAR is required if the accounts generate neither interest nor dividend income.