12 C.F.R. § 34.87 Accounting treatment.
Title 12 - Banks and Banking
A national bank shall account for OREO, and sales of OREO, in accordance with the Instructions for the preparation of the Consolidated Reports of Condition and Income.
Title 12: Banks and Banking
PART 34—REAL ESTATE LENDING AND APPRAISALS
Subpart E—Other Real Estate Owned
§ 34.87 Accounting treatment.
