Binance account seemingly split across two legal entities (France vs Abu Dhabi) — anyone dealt with this for tax reporting?

Hello all,

My Binance account was opened just lately (after Binance France SAS acquired its PSAN registration). Per their Phrases, my "base" account (spot) appears to be underneath Binance France SAS.

But digging into the official Phrases page, some products — including Simple Earn — are listed as operated by a separate entity, Nest Providers Limited / Nest Trade Limited, based mostly in Abu Dhabi underneath an ADGM license, not Binance France SAS.

I used Earn briefly a while again (small quantity, nothing held there now).

Query: for a "combined" account like this (spot beneath a French entity, Earn beneath a overseas one), does the foreign-entity portion nonetheless set off a foreign-account reporting obligation by itself, or does it fall beneath the primary account's jurisdiction?

Curious if anybody's run into this actual cut up before.