12 C.F.R. § 211.45 Accounting for fees on international loans.
Title 12 - Banks and Banking
(a) Restrictions on fees for restructured international loans. No banking institution shall charge, in connection with the restructuring of an international loan, any fee exceeding the administrative cost of the restructuring unless it amortizes the amount of the fee exceeding the administrative cost over the effective life of the loan. (b) Accounting treatment. Subject to paragraph (a) of this section, banking institutions shall account for fees on international loans in accordance with generally accepted accounting principles. [Reg. K, 68 FR 1159, Jan. 9, 2003]
Title 12: Banks and Banking
PART 211—INTERNATIONAL BANKING OPERATIONS (REGULATION K)
Subpart D—International Lending Supervision
§ 211.45 Accounting for fees on international loans.
