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Code · CFR · Title 12 — Banks and Banking · Part 34 — Real Estate Lending and Appraisals · § 34.81

§ 34.81. Definitions.

141 words·~1 min read·/us/cfr/t12/s§ 34.81·

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Debts previously contracted
(DPC)real estate means real estate (including leases) acquired by a national bank or Federal savings association through any means in full or partial satisfaction of a debt previously contracted. Former banking premises means real estate permissible under § 7.1000(a)(1) of this chapter that is no longer used or contemplated to be used for the purposes permitted under that section. Market value means the value determined in accordance with subpart C of this part. Other real estate owned
(OREO)means:
(1)DPC real estate; and
(2)Former banking premises. Recorded investment amount means:
(1)For loans, the recorded loan balance, as determined by generally accepted accounting principles; and
(2)For former banking premises, the net book value. [61 FR 11301, Mar. 20, 1996, as amended at 79 FR 11313, Feb. 28, 2014; 84 FR 56374, Oct. 22, 2019]
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