Section 31.2 - Insider lending restrictions and reporting requirements(a)General rule. National banks, Federal savings associations, and their insiders shall comply with the provisions contained in 12 CFR part 215 (Regulation O).(b)Enforcement. The Comptroller of the Currency administers and enforces insider lending standards and reporting requirements as they apply to national banks, Federal savings associations, and their insiders.61 FR 54536, Oct. 21, 1996, as amended at 82 FR 8109 , Jan. 23, 2017