Hi. I'm not sure if this tax forum is the right platform to ask this question, since technically, the FBAR is not a tax form, but I don't really know where else to ask this.

I believe it's a pretty simple question.

The form can be viewed here:
Individuals Filing the Report of Foreign Bank and Financial Accounts (FBAR)

My wife and I have a joint bank account overseas.
There is also an investment account overseas, under my name.

Total of the two is approximately the equivalent of $50,000.

In Part II of the FBAR form, item 15 - it asks:
"Maximum account value ________"

My first guess would be to write down the balance of the account, in US dollars, when it was at its highest during the past year.

However, when I look at the past FBAR forms that were filed by my accountant, the sums are much lower than what were reported.

For example, when the balance was approximately $25,000, the maximum account value on the form was stated as: "1,045."

Could there be some explanation? is that a code?

I tried searching online, but couldn't find an answer.

Any helpful replies, or links to where I might be able to get answers for this, would be extremely appreciated.

Thanks