Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 12 U.S.C. § 3905 | Accounting for fees on international loans | us | united_states_code | code_section | 12 | BANKS AND BANKING | 40 | INTERNATIONAL LENDING SUPERVISION | 3905 | 12 U.S.C. § 3905 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc12@119-100.zip | /us/usc/t12/s3905 | data/legal/raw/us/code/title-12/usc12.xml | 4cbd7b850de6729194862ae027886dda90c8cc91f4d6fd0044d09de4ba397b3b | e6b98700ef4156ac33fde5d105824845d727afa91a53f3762be2cf4d1a3b01fa | ecdd890e572fac2e2f33bc02590ddf4644717edada78a57d939589fadb3e0799 | 2026-07-04 | official |
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12 U.S.C. § 3905 - Accounting for fees on international loans
Text
(a) (1) In order to avoid excessive debt service burdens on debtor countries, no banking institution shall charge, in connection with the restructuring of an international loan, any fee exceeding the administrative cost of the restructuring unless it amortizes such fee over the effective life of each such loan.
(2) (A) Each appropriate Federal banking agency shall promulgate such regulations as are necessary to further carry out the provisions of this subsection.
(B) The requirement of paragraph (1) shall take effect on November 30, 1983.
(b) (1) Subject to subsection (a), the appropriate Federal banking agencies shall promulgate regulations for accounting for agency, commitment, management and other fees charged by a banking institution in connection with an international loan.
(2) Such regulations shall establish the accounting treatment of such fees for regulatory, supervisory, and disclosure purposes to assure that the appropriate portion of such fees is accrued in income over the effective life of each such loan.
(3) The appropriate Federal banking agencies shall promulgate regulations or orders necessary to implement this subsection within one hundred and twenty days after November 30, 1983.
(Pub. L. 98–181, title I [title IX, § 906], Nov. 30, 1983, 97 Stat. 1279.)