(TD F 90.22.1) For each U.S. person who has a financial interest in, or signature authority, or other authority, over any financial accounts, including bank, securities, or other types of financial accounts in a foreign country, if the aggregate value of these financial accounts exceeds $10,000 at any time during the calendar year. 31 CFR 1010.350 (formerly 31 CFR 103.24)