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31 CFR §128.21

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Reports by respondents on foreign currency positions provide data on the nature and source of flows of mobile capital, including transactions by large United States business enterprises (as determined by the Secretary) and their foreign affiliates as required by 31 U.S.C. 5315.