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Foreign Life insurance Bonus Accrued

If someone has foreign life insurance policy that will not mature for another 15 years, but there will be some bonus accrued. Should we report the Bonus accrued in form 8938, if yes, where exactly? Also is this foreign financial account (reported on part V) or Other financial asset (reported on part VI)?

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Foreign Life insurance Bonus Accrued

Any help on this please?

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