You may find the summary of foreign bank accounts subject to FBAR/FATCA reporting in this table. Please notify all existing accounts, even if the balance is 0.
Account to be reported on FBAR (FinCEN 114)
Checking account held in a Non-US domiciled bank
Savings account held in a Non-US domiciled bank
Checking account held at a Non-US branch of a US-domiciled bank
Savings account held at a Non-US branch of a US-domiciled bank
Non-US financial account over which you have signature authority
Non-US securities or stock held in a foreign financial institution
Non-US accounts owned by a foreign entity in which you have at least 50% financial interest
Non-US mutual funds (these may have additional filing requirements for PFIC 8621)
Non-US accounts held by either a foreign or domestic trust with which you are associated
Foreign life insurance policy with cash value
Foreign annuity contract
All pension accounts should be reportable on the FBAR
Accounts or items to be reported on Form 8938:
Checking account held in a Non-US domiciled bank
Savings account held in a Non-US domiciled bank
Non-US mutual funds
Non-US financial accounts held by either a foreign or domestic trust with which you are associated
Non-US hedge funds
Non-US private equity funds
Non-US life insurance policy with cash value
Non-US annuity contract
If you have an interest in a foreign pension or deferred compensation plan, you have to report this interest on Form 8938 if the value of your specified foreign financial assets is greater than the reporting threshold that applies to you.