Most filers will just be reporting their foreign bank account balances. However, you must also report any of the following that apply:
- Foreign investment accounts (the account itself must be reported, but the contents of the account do not need to be reported separately)
- Many different types of retirement and pension accounts
- Financial account held at a foreign branch of a US bank
- Foreign mutual funds
- Foreign-issued life insurance or annuity contract with a cash surrender value
Find more about FBAR here: FBAR: Requirements, Deadlines, and How to File