Section 717.117, F.S., requires that every person holding funds or other property, tangible or intangible, presumed unclaimed and subject to custody as unclaimed property under chapter 717, F.S., shall report to the department on such forms as the department may prescribe by rule. In lieu of forms, a report identifying 25 or more different apparent owners must be submitted by the holder via electronic medium as the department may prescribe by rule. The report must include the information specified in paragraphs 717.117(1)(a) through (h), F.S. The Department has adopted an instructions manual that holders must follow when reporting and remitting unclaimed property to the Department.