§ 23.5 Requirement for separate records.
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Title 12 CFR: Banks and Banking › Chapter I › Part 23 › Subpart A › § 23.5: § 23.5 Requirement for separate records.
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
Text
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.
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