For the purpose of an FBAR filing, a financial account can include the following:
Bank accounts - e.g., savings, checking, and time deposits.
Securities accounts - e.g., securities derivatives and brokerage accounts
Commodities futures or options accounts
Insurance policies with cash values - e.g., whole life insurance policy
Annuity policies with cash values
Mutual funds or similarly pooled funds
Any other accounts which are maintained in a foreign financial institution or a person who performs the services of a financial institution