---
kind: "section"
citation: "12 C.F.R. § 23.5"
title: "12"
number: "23.5"
heading: "Requirement for separate records."
url: "https://uscodex.org/cfr/12/23.5"
---

# §23.5. Requirement for separate records.


If a national bank enters into both CEBA Leases and [Section 24(Seventh)](/cfr/12/24.md?p=Seventh) Leases, the bank's records must distinguish the CEBA Leases from the [Section 24(Seventh)](/cfr/12/24.md?p=Seventh) Leases.


## Notes

### Authority

Authority: 12 U.S.C. 1 et seq., 24(Seventh), 24(Tenth), and 93a.

### Source

Source: 61 FR 66560, Dec. 18, 1996, unless otherwise noted.