CFR›Title 12›Chapter III›Part 347›Subpart C ContainsSections 347.301–347.305CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart C—International Lending Sections 347.301 § 347.301 Purpose, authority, and scope. 347.302 § 347.302 Definitions. 347.303 § 347.303 Allocated transfer risk reserve. 347.304 § 347.304 Accounting for fees on international loans. 347.305 § 347.305 Reporting and disclosure of international assets. Source70 FR 17560, Apr. 6, 2005; 70 FR 20704, Apr. 21, 2005, unless otherwise noted. Previous B Subpart B—Foreign Banks