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e-CFR Data is current as of November 19, 2009

Title 12: Banks and Banking
PART 34—REAL ESTATE LENDING AND APPRAISALS
Subpart E—Other Real Estate Owned

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§ 34.87   Accounting treatment.

A national bank shall account for OREO, and sales of OREO, in accordance with the Instructions for the preparation of the Consolidated Reports of Condition and Income.

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