{"abstract":"The Board of Governors of the Federal Reserve System (Board) is amending its regulations relating to international lending by simplifying the discussion concerning the accounting for fees on international loans to make the regulation consistent with generally accepted accounting principles (GAAP).","action":"Final rule.","agencies":[{"raw_name":"FEDERAL RESERVE SYSTEM","name":"Federal Reserve System","id":188,"url":"https://www.federalregister.gov/agencies/federal-reserve-system","json_url":"https://www.federalregister.gov/api/v1/agencies/188","parent_id":null,"slug":"federal-reserve-system"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2003/01/09/03-385.html","cfr_references":[{"chapter":null,"citation_url":null,"part":211,"title":12}],"citation":"68 FR 1158","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"February 10, 2003.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"03-385","effective_on":null,"end_page":1161,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/01/09/03-385.xml","html_url":"https://www.federalregister.gov/documents/2003/01/09/03-385/international-banking-operations-international-lending-supervision","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-385?publication_date=2003-01-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-01-09/03-385/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":848,"last_updated":"2026-07-26 12:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-01-09/pdf/03-385.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-01-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/01/09/03-385.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":1158,"subtype":null,"title":"International Banking Operations; International Lending Supervision","toc_doc":"International lending supervision","toc_subject":"International banking operations (Regulation K):","topics":["Exports","Foreign banking","Holding companies","Investments","Reporting and recordkeeping requirements"],"type":"Rule","volume":68}