12 CFR §28.51

1. (a)Banking institution means a national bank.
2. (b)Federal banking agencies means the OCC, the FRB, and the FDIC.
3. (c)International assets means those assets required to be included in banking institutions' Country Exposure Report forms (FFIEC 009).
4. (d)International loan means a loan as defined in the instructions to the Report of Condition and Income for the respective banking institution (FFIEC 031, 032, 033 and 034) and made to a foreign government, or to an individual, a corporation, or other entity not a citizen of, resident in, or organized or incorporated in the United States.
5. (e)Restructured international loan means a loan that meets the following criteria:
   1. (1)The borrower is unable to service the existing loan according to its terms and is a resident of a foreign country in which there is a generalized inability of public and private sector obligors to meet their external debt obligations on a timely basis because of a lack of, or restraints on the availability of, needed foreign exchange in the country; and
   2. (2)The terms of the existing loan are amended to reduce stated interest or extend the schedule of payments; or
   3. (3)A new loan is made to, or for the benefit of, the borrower, enabling the borrower to service or refinance the existing debt.
6. (f)Transfer risk means the possibility that an asset cannot be serviced in the currency of payment because of a lack of, or restraints on the availability of, needed foreign exchange in the country of the obligor.