Title12OfficeoftheComptrolleroftheCurrency

12CFR7.2008(c)FilingandRecordkeeping
AnationalbankmustfiletheoriginalexecutedoathsofdirectorswiththeOCCandretainacopyinthe
bank'srecordsinaccordancewiththeComptroller'sCorporateManualfilingandrecordkeepinginstructions
forexecutedoathsofdirectors.
Notspecifiedrevertto12CFR9.8

12CFR9.8Recordkeeping
(a)Documentationofaccounts.Anationalbankshalladequatelydocumenttheestablishmentand
terminationofeachfiduciaryaccountandshallmaintainadequaterecordsforallfiduciaryaccounts
(b)Retentionofrecords.Anationalbankshallretainrecordsdescribedinparagraph(a)ofthissectionfora
periodofthreeyearsfromthelateroftheterminationoftheaccountortheterminationofanylitigation
relatingtotheaccount
(c)Separationofrecords.Anationalbankshallensurethatrecordsdescribedinparagraph(a)ofthis
sectionareseparateanddistinctfromotherrecordsofthebank.
Threeyears

12CFR12.3(a)RecordkeepingandConfirmationRequirementsforSecuritiesTransactions
Recordkeeping
(1)Generalrule.Anationalbankeffectingsecuritiestransactionsforcustomersshallmaintainthe
followingrecordsforatleastthreeyears.Chronologicalrecords.Anitemizeddailyrecordofeach
purchaseandsaleofsecuritiesmaintainedinchronologicalorder,andincluding:
(i)Accountorcustomernameforwhicheachtransactionwaseffected;
(ii)Descriptionofthesecurities;
(iii)Unitandaggregatepurchaseorsaleprice;
(iv)Tradedate;and
(v)Nameorotherdesignationofthebroker/dealerorotherpersonfromwhomthesecuritieswere
purchasedortowhomthesecuritiesweresold;

(2)Accountrecordsforeachcustomerreflecting:
(i)Purchasesandsalesofsecurities;
(ii)Receiptsanddeliveriesofsecurities;
(iii)Receiptsanddisbursementsofcash;and
(iv)Otherdebitsandcreditspertainingtotransactionsinsecurities;

(3)Memorandumorder.Aseparatememorandum(orderticket)ofeachordertopurchaseorsell
securities(whetherexecutedorcanceled),including:
(i)Accountorcustomernameforwhichthetransactionwaseffected;
(ii)Typeoforder(marketorder,limitorder,orsubjecttospecialinstructions);
(iii)Timethetraderorotherbankemployeeresponsibleforeffectingthetransactionreceivedthe
order;
(iv)Timethetraderplacedtheorderwiththebroker/dealer,oriftherewasnobroker/dealer,time
theorderwasexecutedorcanceled;
(v)Priceatwhichtheorderwasexecuted;and
(vi)Nameofthebroker/dealerutilized.

(4)RecordofBroker/Dealers.Arecordofallbroker/dealersselectedbythebanktoeffectsecurities
transactionsandtheamountofcommissionspaidorallocatedtoeachbrokerduringthecalendar
year;and
(5)Notifications.AcopyofthewrittennotificationrequiredbySections12.4and12.5.

Threeyears

(b)Mannerofmaintenance.Therecordsrequiredbythissectionmustclearlyandaccuratelyreflectthe
informationrequiredandprovideanadequatebasisfortheauditoftheinformation.Recordmaintenance
mayincludetheuseofautomatedorelectronicrecordsprovidedtherecordsareeasilyretrievable,readily
availableforinspection,andcapableofbeingreproducedinahardcopy.

12CFR21.11(g)SuspiciousActivityReport
(g)Retentionofrecords.AnationalbankshallmaintainacopyofanySARfiledandtheoriginalorbusiness
recordequivalentofanysupportingdocumentationforaperiodoffiveyearsfromthedateofthefilingof
theSAR.Supportingdocumentationshallbeidentifiedandmaintainedbythebankassuch,andshallbe
deemedtohavebeenfiledwiththeSAR.Anationalbankshallmakeallsupportingdocumentationavailable
toappropriatelawenforcementagenciesuponrequest.
Fiveyears

12CFR22.6LoansinAreasHavingSpecialFloodHazardsRequireduseofstandardfloodhazard
determinationform.
(b)Retentionofform.Abankshallretainacopyofthecompletedstandardfloodhazarddetermination
form,ineitherhardcopyorelectronicform,fortheperiodoftimethebankownstheloan.
Untilpaid

12CFR22.9(d)NoticeofSpecialFloodHazardandAvailabilityofFederalDisasterReliefAssistance
Recordofreceipt.Thebankshallretainarecordofthereceiptofthenoticesbytheborrowerandthe
servicerfortheperiodoftimethebankownstheloan.
Whilebankownstheloan

12CFR25.42CRARegulationsDataCollection,Reporting,andDisclosure
(a)Loaninformationrequiredtobecollectedandmaintained.Abank,exceptasmallbank,shallcollect,and
maintaininmachinereadableform(asprescribedbytheOCC)untilthecompletionofitsnextCRA
examination,thefollowingdataforeachsmallbusinessorsmallfarmloanoriginatedorpurchasedbythe
bank:
(1)Auniquenumberoralphanumericsymbolthatcanbeusedtoidentifytherelevantloanfile;
(2)Theloanamountatorigination;
(3)Theloanlocation;and
(4)Anindicatorwhethertheloanwastoabusinessorfarmwithgrossannualrevenuesof$1millionor
less.
UntilcompletionofnextCRAexamination

12CFR27.5FairHousingHomeLoanDataSystemRecordRetentionPeriod
(a) EachbankshallretaintherecordsrequiredunderSection27.3for25monthsafterthebanknotifies
anapplicantofactiontakenonanapplication,orafterwithdrawalofanapplication.This
requirementalsoappliestorecordsofhomeloanswhichareoriginatedbythebankand
subsequentlysold
(b) TheComptrolleroftheCurrencymay,bywrittennoticetoabank,extendtheretentionperiod.
Twentyfivemonths

12CFR28.16DeposittakingbyanuninsuredFederalbranch.
(a)Policy.Incarryingoutthissection,theOCCshallconsidertheimportanceofaccordingforeignbanks
competitiveopportunitiesequaltothoseofUnitedStatesbanksandtheavailabilityofcredittoallsectors
oftheUnitedStateseconomy,includinginternationaltradefinance.
(b)General.AnuninsuredFederalbranchmayacceptinitialdepositsoflessthan$100,000onlyfrom:
(1)IndividualswhoarenotcitizensorresidentsoftheUnitedStatesatthetimeoftheinitialdeposit;

(2)IndividualswhoarenotcitizensoftheUnitedStates,butareresidentsoftheUnitedStates,andare
employedbyaforeignbank,foreignbusiness,foreigngovernment,orrecognizedinternational
organization;
(3)Persons(includingimmediatefamilymembersofanindividual)towhomthebranchorforeignbank
(includinganyaffiliatethereof)hasextendedcreditorprovidedothernondepositbankingserviceswithin
thepast12months,orwithwhomthebranchorforeignbankhasawrittenagreementtoextendcreditor
providesuchserviceswithin12monthsafterthedateoftheinitialdeposit;
(4)ForeignbusinessesandlargeUnitedStatesbusinesses;
(5)Foreigngovernmentalunits,includingpoliticalsubdivisions,andrecognizedinternationalorganizations;
(6)Federalandstategovernmentalunits,includingpoliticalsubdivisionsandagenciesthereof;
(7)Personswhoaredepositingfundsinconnectionwiththeissuanceofafinancialinstrumentbythe
branchfortransmissionoffunds,ortransmissionoffundsbyanyelectronicmeans;
(8)PersonswhomaydepositfundswithanEdgecorporationasprovidedintheFRB'sRegulationK,12CFR
211.6,includingpersonsengagedincertaininternationalbusinessactivities;and
(9)Anyotherdepositorif:
(i)Theaggregateamountofdepositsreceivedfromthosedepositorsdoesnotexceed,onanaveragedaily
basis,1percentoftheaverageofthebranch'sdepositsforthelast30daysofthemostrecentcalendar
quarter,excludingdepositsofotheroffices,branches,agencies,orwhollyownedsubsidiariesoftheforeign
bank;and
(ii)Thebranchdoesnotsolicitdepositsfromthegeneralpublicbyadvertising,displayofsigns,orsimilar
activitydesignedtoattracttheattentionofthegeneralpublic.
(c)Applicationforanexemption.AforeignbankmayapplytotheOCCforanexemptiontopermitan
uninsuredFederalbranchtoacceptormaintaindepositaccountsthatarenotlistedinparagraph(b)ofthis
section.Therequestshoulddescribe:
(1)Thetypes,sources,andestimatedamountsofsuchdepositsandexplainwhytheOCCshouldgrantan
exemption;and
(2)Howtheexemptionmaintainsandfurthersthepoliciesdescribedinparagraph(a)ofthissection.
(d)Aggregationofdeposits.Forpurposesofparagraph(b)(9)ofthissection,aforeignbankthathasmore
thanoneFederalbranchinthesamestatemayaggregatedepositsinallofitsFederalbranchesinthat
state,butexcludedepositsofotherbranches,agenciesorwhollyownedsubsidiariesofthebank.The
Federalbranchshallcomputetheaverageamountbyusingthesumofdepositsasofthecloseofbusiness
ofthelast30calendardaysendingwithandincludingthelastdayofthecalendarquarter,dividedby30.
TheFederalbranchshallmaintainrecordsofthecalculationuntilitsnextexaminationbytheOCC.
(e)Notificationtodepositors.AFederalbranchthatacceptsdepositspursuanttothissectionshallprovide
noticetodepositorspursuantto12CFR346.207,whichgenerallyrequiresthattheFederalbranch
conspicuouslydisplayasignatthebranchandincludeastatementoneachsignaturecard,passbook,and
instrumentevidencingadepositthatthedepositisnotinsuredbytheFederalDepositInsurance
Corporation(FDIC).
(f)Transitionperiod.
(1)AnuninsuredFederalbranchmaymaintainadepositlawfullyacceptedundertheexemptionsexisting
priortoJuly1,1996ifthedepositwouldqualifyforanexemptionunderparagraph(b)ofthissection,
exceptforthefactthatthedepositwasmadebeforeJuly1,1996.
(2)IfadepositlawfullyacceptedundertheexemptionexistingpriortoJuly1,1996wouldnotqualifyforan
exemptionunderparagraph(b)or(c)ofthissection,theuninsuredFederalbranchmustterminatethe
depositnolaterthan:
(i)Inthecaseoftimedeposits,thematurityofatimedepositorOctober1,1996,whicheverislonger;or
(ii)Inthecaseofallotherdeposits,fiveyearsafterJuly1,1996.
(g)InsuredbanksinUnitedStatesterritories.Forpurposesofthissection,thetermforeignbankdoesnot
includeanybankorganizedunderthelawsofanyterritoryoftheUnitedStates,PuertoRico,Guam,
AmericanSamoa,ortheVirginIslandswhosedepositsareinsuredbytheFDICpursuanttotheFederal
DepositInsuranceAct,12U.S.C.1811etseq.

12CFR28.18(c)MaintenanceofAccounts,Books,andRecords
(1) EachFederalbranchoragencyshallmaintainasetofaccountsandrecords
reflectingitstransactionsthatareseparatefromthoseoftheforeignbankandanyotherbranchor
agency.TheFederalbranchoragencyshallkeepasetofaccountsandrecordsinEnglishsufficient
topermittheOCCtoexaminetheconditionoftheFederalbranchoragencyanditscompliance
withapplicablelawsandregulations.TheFederalbranchoragencyshallpromptlyprovideany
additionalrecordsrequestedbytheOCCforexaminationorsupervisorypurposes.
Notspecified

12CFR32.5(f)(2)(i)AStatementDescribingtheLegalStatus(accompaniedbysupportingdocumentation)
describingthelegalstatusanddegreeoffinancialandoperationalautonomyoftheborrowingentity;
(ii)FinancialStatementsfortheBorrowingEntityforaminimumofthreeyearspriortothedatetheloanor
extensionofcreditwasmadeorforeachyearthattheborrowingentityhasbeeninexistence,iflessthan
three;(iii)FinancialStatementsforeachyeartheloanorextensionofcreditisoutstanding.
Threeyears

12CFR32.5(f)(2)(iv)TheBank'sAssessmentoftheBorrower'sMeansofservicingtheloanorextensionof
credit,includingspecificreasonsinsupportofthatassessment.Theassessmentshallincludeananalysisof
theborrower'sfinancialhistory,itspresentandprojectedeconomicandfinancialperformance,andthe
significanceofanyfinancialsupportprovidedtotheborrowerbythirdparties,includingtheborrower's
centralgovernment;
Threeyears