12 C.F.R. § 624.105 Financial reporting and disclosure.
Title 12 - Banks and Banking
Each institution that uses RAP in accordance with the provisions of this part shall prepare and issue its financial statements to stockholders in accordance with part 620 of this chapter. In addition, each such institution shall disclose clearly in the management commentary to its financial statements the purpose and use of the regulatory accounting practices adopted by the institution and shall reconcile the differences between the application of GAAP and RAP.
Title 12: Banks and Banking
PART 624—REGULATORY ACCOUNTING PRACTICES
§ 624.105 Financial reporting and disclosure.
