@Sofyan , as I understand the savings certificates, CDs etc. are still within the same bank , just under a different bin -- just not accessible to you on a day to basis i.e. it is your monies but not available ( without penalty ) for a time period. Thus , to me this is still part of what you hold in that bank account. For aggregate / total holdings these are counted ( for FBAR purposes ) but not quite liquid. So it counts for FBAR / FATCA purposes of total holding in that bank. I would include these under the bank & account name ( for FBAR purposes ) i.e. report the total amount.
Here is a small cutting out of IRS doc :
"Financial Account
Financial accounts include:
• Bank accounts such as savings and checking accounts, and time deposits,
• Securities accounts, such as brokerage accounts, securities derivatives
accounts, or other financial instruments accounts;
• Commodity futures or options accounts;
• Insurance or annuity policies with a cash value (such as a whole life
insurance policy);
• Mutual funds or similar pooled funds (i.e. a fund available to the public with
a regular net asset value determination and regular redemptions), and;
• Any other accounts maintained in a foreign financial institution or with a
person performing the services of a financial institution "
Does this help and/or do you need more assistance ?
pk
