When running out of the box reports, the "main account" parameter is sometimes available (Dimension.MainAccount, Account.MainAccount, Offset.MainAccount). The main account parameter on all out of the box reports should follow the concept of legal entity override and not display all values from the chart of the accounts.

This has been noted on, but is not limited to, the following reports:

Cash and Bank Management > Periodic Tasks > Bank to Ledger Reconciliation report
Accounts Payable > Inquiries and Reports > History by transaction report