12 CFR § 31.2 - Insider lending restrictions and reporting requirements.

---
identifier: "/us/cfr/t12/s31.2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "12 CFR § 31.2 - Insider lending restrictions and reporting requirements."
title_number: 12
title_name: "Banks and Banking"
section_number: "31.2"
section_name: "Insider lending restrictions and reporting requirements."
chapter_name: "COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY"
part_number: "31"
part_name: "EXTENSIONS OF CREDIT TO INSIDERS AND TRANSACTIONS WITH AFFILIATES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 93a, 375a(4), 375b(3), 1463, 1467a(d), 1468, 1817(k), and 5412(b)(2)(B)."
regulatory_source: "61 FR 54536, Oct. 21, 1996, unless otherwise noted."
cfr_part: "31"
---


# 31.2 Insider lending restrictions and reporting requirements.

(a) *General rule.* National banks, Federal savings associations, and their insiders shall comply with the provisions contained in 12 CFR part 215 (Regulation O).

(b) *Enforcement.* The Comptroller of the Currency administers and enforces insider lending standards and reporting requirements as they apply to national banks, Federal savings associations, and their insiders.

[61 FR 54536, Oct. 21, 1996, as amended at 82 FR 8109, Jan. 23, 2017]