Part II of Form 8966 is used to report the financial accounts of entities that are owned directly or indirectly by the filer. For each entity, the filer must provide the entity's name, address, and taxpayer identification number (if available). The filer must also report the type of entity, the entity's account number (if applicable), and the total value of reportable assets held by the entity during the calendar year. If the entity is a passive NFFE, the filer may be required to report additional information, such as the entity's country of incorporation and the percentage of ownership.