An investment entity only has to report on a Financial Account and according to the standard an Investment Entity’s Financial Account is any equity or debt interest in the Financial Institution. Interest and Dividends are to be reported in case of a Custodial Account and interest paid is to be reported in the case of any Depository Account. An investment entity only has to report on a Financial Account and according to the standard an Investment Entity’s Financial Account is any equity or debt interest in the Financial Institution. Interest and Dividends are to be reported in case of a Custodial Account and interest paid is to be reported in the case of any Depository Account.