FIBOFBC11 — The definition of account is overly constrained

The current definition of account does not allow for custodial or nominee accounts. It also overly constrains the definition of the parties related to the account, and does not provide for the notion that an account may owned by the account holder.

The definition should be sufficiently general to cover ledger accounts as well as accounts owned by customers, nominee accounts, custodial accounts for minor children, and so forth.