# International Banking Operations; International Lending Supervision
> **US Federal Reserve System** · Final rule. · Published 2003-01-09 · 68 FR 1158
## Document
- **Document number:** 03-385
- **Category:** final-rule
- **Agency:** US Federal Reserve System
- **Federal Register citation:** 68 FR 1158
- **CFR reference:** 12 CFR 211
- **Publication date:** 2003-01-09
## Abstract

The Board of Governors of the Federal Reserve System (Board) is amending its regulations relating to international lending by simplifying the discussion concerning the accounting for fees on international loans to make the regulation consistent with generally accepted accounting principles (GAAP).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/01/09/03-385/international-banking-operations-international-lending-supervision)
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