No, it was just the interest income that was missing on the disclosure. And... it’s probably not actually an overseas account. It’s just UBS.
That's not what the media is reporting.
"The discovery that the Romneys had $3 million in an account with the Swiss bank UBS came only after the Republican presidential candidate released his tax returns for 2010 on Tuesday. The campaign had maintained that it was not necessary to disclose the Swiss account"