financial account
(2) Financial account Except as otherwise provided by the Secretary, the term “financial account” means, with respect to any financial institution— (A) any depository account maintained by such financial institution, (B) any custodial account maintained by such financial institution, and (C) any equity or debt interest in such financial institution (other than interests which are regularly traded on an established securities market). Any equity or debt interest which constitutes a financial account under subparagraph (C) with respect to any financial institution shall be treated for purposes of this section as maintained by such financial institution.