12 CFR 23.5 - Requirement for separate records.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Subpart A [§ 23.1 - § 23.6]

§ 23.5 - Requirement for separate records.

If a national bank enters into both CEBA Leases and Section 24(Seventh) Leases, the bank's records must distinguish the CEBA Leases from the Section 24(Seventh) Leases.