CFR > Title 12 - Banks and Banking > CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY > PART 23—LEASING > SUBPART A—General Provisions (§23.1 to §23.6) > 23.5—Requirement for separate records.

23.5—Requirement for separate records.

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.