Securities held in satisfaction of debts previously contracted; holding period; disposal; accounting treatment; non-speculative purpose.

CFR · 2024-01-01 · US · Title 12

(a) (1) Through foreclosure on collateral; (2) In good faith by way of compromise of a doubtful claim; or (3) To avoid loss in connection with a debt previously contracted. (b) (c) (d)

official document · source cfr-2024 · id 12:§ 1.7