The standard does not base the calculation or value of a Financial Account (Trust Property) on the local laws of the BVI. The Standard at Section 1. Subparagraph A(4) – Account balance or value states that “in the case of an equity or debt interest in a Financial Institution, the balance or value of an Equity Interest is the value calculated by the Financial Institution for the purpose that requires the most frequent determination of value, and the balance or value of debt interest is its principal amount.” It is generally the balance or value that is calculated by the Financial Institution for purposes of reporting to the Account holder. As such, the RFI makes its own calculations of the value, as we are discussing a Trust, then the Trustee must, based on his common law obligations, know the value of the Trust Property etc. As the person required to calculate these balances and report to the ITA is the Trustee it is unclear who the “we” in the question is referring to and why the Trustee who is responsible for all of the actions of the Trust will not be aware of these circumstances to be able to calculate the balance.