{"abstract":"The Office of the Comptroller of the Currency (OCC) is amending its regulation governing international lending. This amendment removes the lengthy discussion concerning the accounting for fees on international loans and instead states that the accounting for these fees is to conform to generally accepted accounting principles (GAAP). The amendment is intended to simplify the rule and eliminate unnecessary burden.","action":"Final rule.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Office of the Comptroller of the Currency","name":"Comptroller of the Currency","id":80,"url":"https://www.federalregister.gov/agencies/comptroller-of-the-currency","json_url":"https://www.federalregister.gov/api/v1/agencies/80","parent_id":497,"slug":"comptroller-of-the-currency"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/1998/10/26/98-28593.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"28","title":12}],"citation":"63 FR 57047","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This final rule is effective January 1, 1999.","disposition_notes":null,"docket_ids":["Docket No. 98-16"],"dockets":[],"document_number":"98-28593","effective_on":"1999-01-01","end_page":57048,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1998/10/26/98-28593/international-banking-activities","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/98-28593?publication_date=1998-10-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1998-10-26/98-28593/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":35,"last_updated":"2026-08-25 02:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1998-10-26/pdf/98-28593.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1998-10-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1998/10/26/98-28593.txt","regulation_id_number_info":{"1557-AB58":{"issue":"199804","html_url":"https://www.federalregister.gov/regulations/1557-AB58/international-lending-supervision","title":"International Lending Supervision","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199804&RIN=1557-AB58&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1557-AB58"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T11:49:51Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":57047,"subtype":null,"title":"International Banking Activities","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":63}