Title 12--Banks and Banking

CHAPTER II--FEDERAL RESERVE SYSTEM

PART 226--TRUTH IN LENDING (REGULATION Z)


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226.1 Authority, purpose, coverage, organization, enforcement and liability.
226.2 Definitions and rules of construction.
226.3 Exempt transactions.
226.4 Finance charge.
226.5 General disclosure requirements.
226.5a Credit and charge card applications and solicitations.
226.5b Requirements for home equity plans.
226.6 Initial disclosure statement.
226.7 Periodic statement.
226.8 Identification of transactions.
226.9 Subsequent disclosure requirements.
226.10 Prompt crediting of payments.
226.11 Treatment of credit balances.
226.12 Special credit card provisions.
226.13 Billing error resolution.
226.14 Determination of annual percentage rate..
226.15 Right of rescission.
226.16 Advertising.
226.17 General disclosure requirements.
226.18 Content disclosures.
226.19 Certain residential mortgage and variable-rate transactions.
226.20 Subsequent disclosure requirements.
226.21 Treatment of credit balances.
226.22 Determination of annual percentage rate.
226.23 Right of rescission.
226.24 Advertising.
226.25 Record retention.
226.26 Use of annual percentage rate in oral disclosures.
226.27 Spanish language disclosures.
226.28 Effect on State laws.
226.29 State exemptions.
226.30 Limitations on rates.
226.31 General rates.
226.32 Requirements for certain closed-end home mortgages.
226.33 Requirements for reverse mortgages.

Sec. 226.1 Authority, purpose, coverage, organization, enforcement and liability.
    

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                         Subpart A--General

    (a) Authority. This regulation, known as Regulation Z, is issued by 
the Board of Governors of the Federal Reserve System to implement the 
Federal Truth in Lending Act, which is contained in title I of the 
Consumer Credit Protection Act, as amended (15 U.S.C. 1601 et seq.). 
This regulation also implements title XII, section 1204 of the 
Competitive Equality Banking Act of 1987 (Pub. L. 100-86, 101 Stat. 
552). Information-collection requirements contained in this regulation 
have been approved by the Office of Management and Budget under the 
provisions of 44 U.S.C. 3501 et seq. and have been assigned OMB number 
7100-0199.
    (b) The purpose of this regulation is to promote the informed use of 
consumer credit by requiring disclosures about its terms and cost. The 
regulation gives consumers the right to cancel certain credit 
transactions that involve a lien on a consumer's principal dwelling, 
regulates certain credit card practices, and provides a means for fair 
and timely resolution of credit billing disputes. The regulation does 
not govern charges for consumer credit. The regulation requires a 
maximum interest rate to be stated in variable-rate contracts secured by 
the consumer's dwelling. It also imposes limitations on home equity 
plans that are subject to the requirements of Sec. 226.5b and mortgages 
that are subject to the requirements of Sec. 226.32.
    (c) Coverage. (1) In general, this regulation applies to each 
individual or

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business that offers or extends credit when four conditions are met: (i) 
The credit is offered or extended to consumers; (ii) the offering or 
extension of credit is done regularly;\1\ (iii) the credit is subject to 
a finance charge or is payable by a written agreement in more than 4 
installments; and (iv) the credit is primarily for personal, family, or 
household purposes.
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    \1\ The meaning of regularly is explained in the definition of 
creditor in Sec. 226.2(a).
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    (2) If a credit card is involved, however, certain provisions apply 
even if the credit is not subject to a finance charge, or is not payable 
by a written agreement in more than 4 installments, or if the credit 
card is to be used for business purposes.
    (3) In addition, certain requirements of Sec. 226.5b apply to 
persons who are not creditors but who provide applications for home 
equity plans to consumers.
    (d) Organization. The regulation is divided into subparts and 
appendices as follows:
    (1) Subpart A contains general information. It sets forth: (i) The 
authority, purpose, coverage, and organization of the regulation; (ii) 
the definitions of basic terms; (iii) the transactions that are exempt 
from coverage; and (iv) the method of determining the finance charge.
    (2) Subpart B contains the rules for open-end credit. It requires 
that initial disclosures and periodic statements be provided, as well as 
additional disclosures for credit and charge card applications and 
solicitations and for home equity plans subject to the requirements of 
Secs. 226.5a and 226.5b, respectively.
    (3) Subpart C relates to closed-end credit. It contains rules on 
disclosures, treatment of credit balances, annual percentage rate 
calculations, rescission requirements, and advertising.
    (4) Subpart D contains rules on oral disclosures, Spanish language 
disclosure in Puerto Rico, record retention, effect on state laws, state 
exemptions, and rate limitations.
    (5) Subpart E relates to mortgage transactions covered by 
Sec. 226.32 and reverse mortgage transactions. It contains rules on 
disclosures, fees, and total annual loan cost rates.
    (6) Several appendices contain information such as the procedures 
for determinations about state laws, state exemptions and issuance of 
staff interpretations, special rules for certain kinds of credit plans, 
a list of enforcement agencies, and the rules for computing annual 
percentage rates in closed-end credit transactions and total annual loan 
cost rates for reverse mortgage transactions.
    (e) Enforcement and liability. Section 108 of the act contains the 
administrative enforcement provisions. Sections 112, 113, 130, 131, and 
134 contain provisions relating to liability for failure to comply with 
the requirements of the act and the regulation. Section 1204(c) of title 
XII of the Competitive Equality Banking Act of 1987, Pub. L. 100-86, 101 
Stat. 552, incorporates by reference administrative enforcement and 
civil liability provisions of sections 108 and 130 of the act.

[Reg. Z, 46 FR 20892, Apr. 7, 1981, as amended at 52 FR 43181, Nov. 9, 
1987; 54 FR 13865, Apr. 6, 1989; 54 FR 24686, June 9, 1989; 60 FR 15471, 
Mar. 24, 1995]

Sec. 226.2 Definitions and rules of construction.
     

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                           Subpart A--General

    (a) Definitions. For purposes of this regulation, the following 
definitions apply:
    (1) Act means the Truth in Lending Act (15 U.S.C. 1601 et seq.).
    (2) Advertisement means a commercial message in any medium that 
promotes, directly or indirectly, a credit transaction.
    (3) [Reserved] \2\
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    \2\ [Reserved]
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    (4) Billing cycle or cycle means the interval between the days or 
dates of regular periodic statements. These intervals shall be equal and 
no longer than a quarter of a year. An interval will be considered equal 
if the number of days in the cycle does not vary more than 4 days from 
the regular day or date of the periodic statement.
    (5) Board means the Board of Governors of the Federal Reserve 
System.
    (6) Business day means a day on which the creditor's offices are 
open to the public for carrying on substantially all of its business 
functions. However, for purposes of rescission under Secs. 226.15

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and 226.23, and for purposes of Sec. 226.31, the term means all calendar 
days except Sundays and the legal public holidays specified in 5 U.S.C. 
6103(a), such as New Year's Day, the Birthday of Martin Luther King, 
Jr., Washington's Birthday, Memorial Day, Independence Day, Labor Day, 
Columbus Day, Veterans Day, Thanksgiving Day, and Christmas Day.
    (7) Card issuer means a person that issues a credit card or that 
person's agent with respect to the card.
    (8) Cardholder means a natural person to whom a credit card is 
issued for consumer credit purposes, or a natural person who has agreed 
with the card issuer to pay consumer credit obligations arising from the 
issuance of a credit card to another natural person. For purposes of 
Sec. 226.12(a) and (b), the term includes any person to whom a credit 
card is issued for any purpose, including business, commercial, or 
agricultural use, or a person who has agreed with the card issuer to pay 
obligations arising from the issuance of such a credit card to another 
person.
    (9) Cash price means the price at which a creditor, in the ordinary 
course of business, offers to sell for cash the property or service that 
is the subject of the transaction. At the creditor's option, the term 
may include the price of accessories, services related to the sale, 
service contracts and taxes and fees for license, title, and 
registration. The term does not include any finance charge.
    (10) Closed-end credit means consumer credit other than open-end 
credit as defined in this section.
    (11) Consumer means a cardholder or a natural person to whom 
consumer credit is offered or extended. However, for purposes of 
rescission under Secs. 226.15 and 226.23, the term also includes a 
natural person in whose principal dwelling a security interest is or 
will be retained or acquired, if that person's ownership interest in the 
dwelling is or will be subject to the security interest.
    (12) Consumer credit means credit offered or extended to a consumer 
primarily for personal, family, or household purposes.
    (13) Consummation means the time that a consumer becomes 
contractually obligated on a credit transaction.
    (14) Credit means the right to defer payment of debt or to incur 
debt and defer its payment.
    (15) Credit card means any card, plate, coupon book, or other single 
credit device that may be used from time to time to obtain credit. 
Charge card means a credit card on an account for which no periodic rate 
is used to compute a finance charge.
    (16) Credit sale means a sale in which the seller is a creditor. The 
term includes a bailment or lease (unless terminable without penalty at 
any time by the consumer) under which the consumer:
    (i) Agrees to pay as compensation for use a sum substantially 
equivalent to, or in excess of, the total value of the property and 
services involved; and
    (ii) Will become (or has the option to become), for no additional 
consideration or for nominal consideration, the owner of the property 
upon compliance with the agreement.
    (17) Creditor means: (i) A person (A) who regularly extends consumer 
credit \3\ that is subject to a finance charge or is payable by written 
agreement in more than 4 installments (not including a downpayment), and 
(B) to whom the obligation is initially payable, either on the face of 
the note or contract, or by agreement when there is no note or contract.
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    \3\ A person regularly extends consumer credit only if it extended 
credit (other than credit subject to the requirements of Sec. 226.32) 
more than 25 times (or more than 5 times for transactions secured by a 
dwelling) in the preceding calendar year. If a person did not meet these 
numerical standards in the preceding calendar year, the numerical 
standards shall be applied to the current calendar year. A person 
regularly extends consumer credit if, in any 12-month period, the person 
originates more than one credit extension that is subject to the 
requirements of Sec. 226.32 or one or more such credit extensions 
through a mortgage broker.
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    (ii) For purposes of Secs. 226.4(c)(8) (discounts), 226.9(d) 
(Finance charge imposed at time of transaction), and 226.12(e) (Prompt 
notification of returns and crediting of refunds), a person that honors 
a credit card.
    (iii) For purposes of subpart B, any card issuer that extends either 
open-end credit or credit that is not subject to a finance charge and is 
not payable

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by written agreement in more than 4 installments.
    (iv) For purposes of subpart B (except for the credit and charge 
card disclosures contained in Secs. 226.5(a) and 226.9 (e) and (f), the 
finance charge disclosures contained in Secs. 226.6(a) and 226.7 (d) 
through (g) and the right of rescission set forth in Sec. 226.15) and 
subpart C, any card issuer that extends closed-end credit that is 
subject to a finance charge or is payable by written agreement in more 
than 4 installments.
    (18) Downpayment means an amount, including the value of any 
property used as a trade-in, paid to a seller to reduce the cash price 
of goods or services purchased in a credit sale transaction. A deferred 
portion of a downpayment may be treated as part of the downpayment if it 
is payable not later than the due date of the second otherwise regularly 
scheduled payment and is not subject to a finance charge.
    (19) Dwelling means a residential structure that contains 1 to 4 
units, whether or not that structure is attached to real property. The 
term includes an individual condominium unit, cooperative unit, mobile 
home, and trailer, if it is used as a residence.
    (20) Open-end credit means consumer credit extended by a creditor 
under a plan in which:
    (i) The creditor reasonably contemplates repeated transactions;
    (ii) The creditor may impose a finance charge from time to time on 
an outstanding unpaid balance; and
    (iii) The amount of credit that may be extended to the consumer 
during the term of the plan (up to any limit set by the creditor) is 
generally made available to the extent that any outstanding balance is 
repaid.
    (21) Periodic rate means a rate of finance charge that is or may be 
imposed by a creditor on a balance for a day, week, month, or other 
subdivision of a year.
    (22) Person means a natural person or an organization, including a 
corporation, partnership, proprietorship, association, cooperative, 
estate, trust, or government unit.
    (23) Prepaid finance charge means any finance charge paid separately 
in cash or by check before or at consummation of a transaction, or 
withheld from the proceeds of the credit at any time.
    (24) Residential mortgage transaction means a transaction in which a 
mortgage, deed of trust, purchase money security interest arising under 
an installment sales contract, or equivalent consensual security 
interest is created or retained in the consumer's principal dwelling to 
finance the acquisition or initial construction of that dwelling.
    (25) Security interest means an interest in property that secures 
performance of a consumer credit obligation and that is recognized by 
State or Federal law. It does not include incidental interests such as 
interests in proceeds, accessions, additions, fixtures, insurance 
proceeds (whether or not the creditor is a loss payee or beneficiary), 
premium rebates, or interests in after-acquired property. For purposes 
of disclosure under Secs. 226.6 and 226.18, the term does not include an 
interest that arises solely by operation of law. However, for purposes 
of the right of rescission under Secs. 226.15 and 226.23, the term does 
include interests that arise solely by operation of law.
    (26) State means any state, the District of Columbia, the 
Commonwealth of Puerto Rico, and any territory or possession of the 
United States.
    (b) Rules of construction. For purposes of this regulation, the 
following rules of construction apply:
    (1) Where appropriate, the singular form of a word includes the 
plural form and plural includes singular.
    (2) Where the words obligation and transaction are used in this 
regulation, they refer to a consumer credit obligation or transaction, 
depending upon the context. Where the word credit is used in this 
regulation, it means consumer credit unless the context clearly 
indicates otherwise.
    (3) Unless defined in this regulation, the words used have the 
meanings given to them by state law or contract.
    (4) Footnotes have the same legal effect as the text of the 
regulation.

[Reg. Z, 46 FR 20892, Apr. 7, 1981; 46 FR 29246, June 1, 1981, as 
amended at 47 FR 7392, Feb. 19, 1982; 48 FR 14886, Apr. 6, 1983; 54 FR 
13865, Apr. 6, 1989; 60 FR 15471, Mar. 24, 1995; 61 FR 49245, Sept. 19, 
1996]

[[Page 217]]

Sec. 226.3 Exempt transactions.
     

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                           Subpart A--General

    This regulation does not apply to the following:\4\
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    \4\ The provisions in Sec. 226.12 (a) and (b) governing the issuance 
of credit cards and the liability for their unauthorized use apply to 
all credit cards, even if the credit cards are issued for use in 
connection with extensions of credit that otherwise are exempt under 
this section.
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    (a) Business, commercial, agricultural, or organizational credit. 
(1) An extension of credit primarily for a business, commercial or 
agricultural purpose.
    (2) An extension of credit to other than a natural person, including 
credit to government agencies or instrumentalities.
    (b) Credit over $25,000 not secured by real property or a dwelling. 
An extension of credit not secured by real property, or by personal 
property used or expected to be used as the principal dwelling of the 
consumer, in which the amount financed exceeds $25,000 or in which there 
is an express written commitment to extend credit in excess of $25,000.
    (c) Public utility credit. An extension of credit that involves 
public utility services provided through pipe, wire, other connected 
facilities, or radio or similar transmission (including extensions of 
such facilities), if the charges for service, delayed payment, or any 
discounts for prompt payment are filed with or regulated by any 
government unit. The financing of durable goods or home improvements by 
a public utility is not exempt.
    (d) Securities or commodities accounts. Transactions in securities 
or commodities accounts in which credit is extended by a broker-dealer 
registered with the Securities and Exchange Commission or the Commodity 
Futures Trading Commission.
    (e) Home fuel budget plans. An installment agreement for the 
purchase of home fuels in which no finance charge is imposed.
    (f) Student loan programs. Loans made, insured, or guaranteed 
pursuant to a program authorized by title IV of the Higher Education Act 
of 1965 (20 U.S.C. 1070 et seq.).

[46 FR 20892, Apr. 7, 1981, as amended at 48 FR 14886, Apr. 6, 1983; 49 
FR 46991, Nov. 30, 1984]
Sec. 226.4 Finance charge.
    

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                            Subpart A--General
 
    (a) Definition. The finance charge is the cost of consumer credit as 
a dollar amount. It includes any charge payable directly or indirectly 
by the consumer and imposed directly or indirectly by the creditor as an 
incident to or a condition of the extension of credit. It does not 
include any charge of a type payable in a comparable cash transaction.
    (1) Charges by third parties. The finance charge includes fees and 
amounts charged by someone other than the creditor, unless otherwise 
excluded under this section, if the creditor:
    (i) requires the use of a third party as a condition of or an 
incident to the extension of credit, even if the consumer can choose the 
third party; or
    (ii) retains a portion of the third-party charge, to the extent of 
the portion retained.
    (2) Special rule; closing agent charges. Fees charged by a third 
party that conducts the loan closing (such as a settlement agent, 
attorney, or escrow or title company) are finance charges only if the 
creditor:
    (i) Requires the particular services for which the consumer is 
charged;
    (ii) Requires the imposition of the charge; or
    (iii) Retains a portion of the third-party charge, to the extent of 
the portion retained.
    (3) Special rule; mortgage broker fees. Fees charged by a mortgage 
broker (including fees paid by the consumer directly to the broker or to 
the creditor for delivery to the broker) are finance charges even if the 
creditor does not require the consumer to use a mortgage broker and even 
if the creditor does not retain any portion of the charge.
    (b) Example of finance charge. The finance charge includes the 
following types of charges, except for charges specifically excluded by 
paragraphs (c) through (e) of this section:

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    (1) Interest, time price differential, and any amount payable under 
an add-on or discount system of additional charges.
    (2) Service, transaction, activity, and carrying charges, including 
any charge imposed on a checking or other transaction account to the 
extent that the charge exceeds the charge for a similar account without 
a credit feature.
    (3) Points, loan fees, assumption fees, finder's fees, and similar 
charges.
    (4) Appraisal, investigation, and credit report fees.
    (5) Premiums or other charges for any guarantee or insurance 
protecting the creditor against the consumer's default or other credit 
loss.
    (6) Charges imposed on a creditor by another person for purchasing 
or accepting a consumer's obligation, if the consumer is required to pay 
the charges in cash, as an addition to the obligation, or as a deduction 
from the proceeds of the obligation.
    (7) Premiums or other charges for credit life, accident, health, or 
loss-of-income insurance, written in connection with a credit 
transaction.
    (8) Premiums or other charges for insurance against loss of or 
damage to property, or against liability arising out of the ownership or 
use of property, written in connection with a credit transaction.
    (9) Discounts for the purpose of inducing payment by a means other 
than the use of credit.
    (10) Debt cancellation fees. Charges or premiums paid for debt 
cancellation coverage written in connection with a credit transaction, 
whether or not the debt cancellation coverage is insurance under 
applicable law.
    (c) Charges excluded from the finance charge. The following charges 
are not finance charges:
    (1) Application fees charged to all applicants for credit, whether 
or not credit is actually extended.
    (2) Charges for actual unanticipated late payment, for exceeding a 
credit limit, or for delinquency, default, or a similar occurrence.
    (3) Charges imposed by a financial institution for paying items that 
overdraw an account, unless the payment of such items and the imposition 
of the charge were previously agreed upon in writing.
    (4) Fees charged for participation in a credit plan, whether 
assessed on an annual or other periodic basis.
    (5) Seller's points.
    (6) Interest forfeited as a result of an interest reduction required 
by law on a time deposit used as security for an extension of credit.
    (7) Real-estate related fees. The following fees in a transaction 
secured by real property or in a residential mortgage transaction, if 
the fees are bona fide and reasonable in amount:
    (i) Fees for title examination, abstract of title, title insurance, 
property survey, and similar purposes.
    (ii) Fees for preparing loan-related documents, such as deeds, 
mortgages, and reconveyance or settlement documents.
    (iii) Notary and credit report fees.
    (iv) Property appraisal fees or fees for inspections to assess the 
value or condition of the property if the service is performed prior to 
closing, including fees related to pest infestation or flood hazard 
determinations.
    (v) Amounts required to be paid into escrow or trustee accounts if 
the amounts would not otherwise be included in the finance charge.
    (8) Discounts offered to induce payment for a purchase by cash, 
check, or other means, as provided in section 167(b) of the Act.
    (d) Insurance and debt cancellation coverage--(1) Voluntary credit 
insurance premiums. Premiums for credit life, accident, health or loss-
of-income insurance may be excluded from the finance charge if the 
following conditions are met:
    (i) The insurance coverage is not required by the creditor, and this 
fact is disclosed in writing.
    (ii) The premium for the initial term of insurance coverage is 
disclosed. If the term of insurance is less than the term of the 
transaction, the term of insurance also shall be disclosed. The premium 
may be disclosed on a unit-cost basis only in open-end credit 
transactions, closed-end credit transactions by mail or telephone under 
Sec. 226.17(g), and certain closed-end credit transactions involving an 
insurance

[[Page 219]]

plan that limits the total amount of indebtedness subject to coverage.
    (iii) The consumer signs or initials an affirmative written request 
for the insurance after receiving the disclosures specified in this 
paragraph. Any consumer in the transaction may sign or initial the 
request.
    (2) Premiums for insurance against loss of or damage to property, or 
against liability arising out of the ownership or use of property,\5\ 
may be excluded from the finance charge if the following conditions are 
met:
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    \5\ This includes single interest insurance if the insurer waives 
all right of subrogation against the consumer.
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    (i) The insurance coverage may be obtained from a person of the 
consumer's choice,\6\ and this fact is disclosed.
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    \6\ A creditor may reserve the right to refuse to accept, for 
reasonable cause, an insurer offered by the consumer.
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    (ii) If the coverage is obtained from or through the creditor, the 
premium for the initial term of insurance coverage shall be disclosed. 
If the term of insurance is less than the term of the transaction, the 
term of insurance shall also be disclosed. The premium may be disclosed 
on a unit-cost basis only in open-end credit transactions, closed-end 
credit transactions by mail or telephone under Sec. 226.17(g), and 
certain closed-end credit transactions involving an insurance plan that 
limits the total amount of indebtedness subject to coverage.
    (3) Voluntary debt cancellation fees. (i) Charges or premiums paid 
for debt cancellation coverage of the type specified in paragraph 
(d)(3)(ii) of this section may be excluded from the finance charge, 
whether or not the coverage is insurance, if the following conditions 
are met:
    (A) The debt cancellation agreement or coverage is not required by 
the creditor, and this fact is disclosed in writing;
    (B) The fee or premium for the initial term of coverage is 
disclosed. If the term of coverage is less than the term of the credit 
transaction, the term of coverage also shall be disclosed. The fee or 
premium may be disclosed on a unit-cost basis only in open-end credit 
transactions, closed-end credit transactions by mail or telephone under 
Sec. 226.17(g), and certain closed-end credit transactions involving a 
debt cancellation agreement that limits the total amount of indebtedness 
subject to coverage;
    (C) The consumer signs or initials an affirmative written request 
for coverage after receiving the disclosures specified in this 
paragraph. Any consumer in the transaction may sign or initial the 
request.
    (ii) Paragraph (d)(3)(i) of this section applies to fees paid for 
debt cancellation coverage that provides for cancellation of all or part 
of the debtor's liability for amounts exceeding the value of the 
collateral securing the obligation, or in the event of the loss of life, 
health, or income or in case of accident.
    (e) Certain security interest charges. If itemized and disclosed, 
the following charges may be excluded from the finance charge:
    (1) Taxes and fees prescribed by law that actually are or will be 
paid to public officials for determining the existence of or for 
perfecting, releasing, or satisfying a security interest.
    (2) The premium for insurance in lieu of perfecting a security 
interest to the extent that the premium does not exceed the fees 
described in paragraph (e)(1) of this section that otherwise would be 
payable.
    (3) Taxes on security instruments. Any tax levied on security 
instruments or on documents evidencing indebtedness if the payment of 
such taxes is a requirement for recording the instrument securing the 
evidence of indebtedness.
    (f) Prohibited offsets. Interest, dividends, or other income 
received or to be received by the consumer on deposits or investments 
shall not be deducted in computing the finance charge.

[Reg. Z, 46 FR 20892, Apr. 7, 1981, as amended at 61 FR 49245, Sept. 19, 
1996]

[[Page 220]]
Sec. 226.5 General disclosure requirements.
    

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                        Subpart B--Open-End Credit
                        
    (a) Form of disclosures. (1) The creditor shall make the disclosures 
required by this subpart clearly and conspicuously in writing,\7\ in a 
form that the consumer may keep.\8\
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    \7\ The disclosure required by Sec. 226.9(d) when a finance charge 
is imposed at the time of a transaction need not be written.
    \8\ The disclosures required under Sec. 226.5a for credit and charge 
card applications and solicitations, the home equity disclosures 
required under Sec. 226.5b(d), the alternative summary billing rights 
statement provided for in Sec. 226.9(a)(2), the credit and charge card 
renewal disclosures required under Sec. 226.9(e), and the disclosures 
made under Sec. 226.10(b) about payment requirements need not be in a 
form that the consumer can keep.
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    (2) The terms finance charge and annual percentage rate, when 
required to be disclosed with a corresponding amount or percentage rate, 
shall be more conspicuous than any other required disclosure.\9\
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    \9\ The terms need not be more conspicuous when used under 
Sec. 226.5a generally for credit and charge card applications and 
solicitations under Sec. 226.7(d) on periodic statements, under 
Sec. 226.9(e) in credit and charge card renewal disclosures, and under 
Sec. 226.16 in advertisements. (But see special rule for annual 
percentage rate for purchases, Sec. 226.5a(b)(1).)
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    (3) Certain disclosures required under Sec. 226.5a for credit and 
charge card applications and solicitations must be provided in a tabular 
format or in a prominent location in accordance with the requirements of 
that section.
    (4) For rules governing the form of disclosures for home equity 
plans, see Sec. 226.5b(a).
    (b) Time of disclosures. (1) Initial disclosures. The creditor shall 
furnish the initial disclosure statement required by Sec. 226.6 before 
the first transaction is made under the plan.
    (2) Periodic statements. (i) The creditor shall mail or deliver a 
periodic statement as required by Sec. 226.7 for each billing cycle at 
the end of which an account has a debit or credit balance of more than 
$1 or on which a finance charge has been imposed. A periodic statement 
need not be sent for an account if the creditor deems it uncollectible, 
or if delinquency collection proceedings have been instituted, or if 
furnishing the statement would violate Federal law.
    (ii) The creditor shall mail or deliver the periodic statement at 
least 14 days prior to any date or the end of any time period required 
to be disclosed under Sec. 226.7(j) in order for the consumer to avoid 
an additional finance or other charge.\10\ A creditor that fails to meet 
this requirement shall not collect any finance or other charge imposed 
as a result of such failure.
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    \10\ This timing requirement does not apply if the creditor is 
unable to meet the requirement because of an act of God, war, civil 
disorder, natural disaster, or strike.
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    (3) Credit and charge card application and solicitation disclosures. 
The card issuer shall furnish the disclosures for credit and charge card 
applications and solicitations in accordance with the timing 
requirements of Sec. 226.5a.
    (4) Home equity plans. Disclosures for home equity plans shall be 
made in accordance with the timing requirements of Sec. 226.5b(b).
    (c) Basis of disclosures and use of estimates. Disclosures shall 
reflect the terms of the legal obligation between the parties. If any 
information necessary for accurate disclosure is unknown to the 
creditor, it shall make the disclosure based on the best information 
reasonably available and shall state clearly that the disclosure is an 
estimate.
    (d) Multiple creditors; multiple consumers. If the credit plan 
involves more than one creditor, only one set of disclosures shall be 
given, and the creditors shall agree among themselves which creditor 
must comply with the requirements that this regulation imposes on any or 
all of them. If there is more than one consumer, the disclosures may be 
made to any consumer who is primarily liable on the account. If the 
right of rescission under Sec. 226.15 is applicable, however, the 
disclosures required by Secs. 226.6 and 226.15(b) shall be made to each 
consumer having the right to rescind.
    (e) Effect of subsequent events. If a disclosure becomes inaccurate 
because of an event that occurs after the creditor mails or delivers the 
disclosures, the resulting inaccuracy is not a violation

[[Page 221]]

of this regulation, although new disclosures may be required under 
Sec. 226.9(c).

[Reg. Z, 46 FR 20892, Apr. 7, 1981, as amended at 54 FR 13865, Apr. 6, 
1989; 54 FR 24686, June 9, 1989; 65 FR 58908, Oct. 3, 2000]
     
Sec. 226.5a Credit and charge card applications and solicitations.
   

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                  Subpart B--Open-End Credit
                         
    (a) General rules. The card issuer shall provide the disclosures 
required under this section on or with a solicitation or an application 
to open a credit or charge card account.
    (1) Definition of solicitation. For purposes of this section, the 
term solicitation means an offer by the card issuer to open a credit or 
charge card account that does not require the consumer to complete an 
application.
    (2) Form of disclosures. (i) The disclosures in paragraphs (b) (1) 
through (7) of this section shall be provided in a prominent location on 
or with an application or a solicitation, or other applicable document, 
and in the form of a table with headings, content, and format 
substantially similar to any of the applicable tables found in appendix 
G.
    (ii) The disclosures in paragraphs (b)(8) through (11) of this 
section shall be provided either in the table containing the disclosures 
in paragraphs (b)(1) through (7), or clearly and conspicuously elsewhere 
on or with the application or solicitation.
    (iii) The disclosure required under paragraph (b)(5) of this section 
shall contain the term grace period.
    (iv) The terminology in the disclosures under paragraph (b) of this 
section shall be consistent with that to be used in the disclosures 
under Secs. 226.6 and 226.7.
    (3) Exceptions. This section does not apply to home-equity plans 
accessible by a credit or charge card that are of the type subject to 
the requirements of Sec. 226.5b; overdraft lines of credit tied to asset 
accounts accessed by check-guarantee cards or by debit cards; or lines 
of credit accessed by check-guarantee cards or by debit cards that can 
be used only at automated teller machines.
    (4) Fees based on a percentage. If the amount of any fee required to 
be disclosed under this section is determined on the basis of a 
percentage of another amount, the percentage used and the identification 
of the amount against which the percentage is applied may be disclosed 
instead of the amount of the fee.
    (5) Certain fees that vary by state. If the amount of any fee 
referred to in paragraphs (b)(8) through (11) of this section varies 
from state to state, the card issuer may disclose the range of the fees 
instead of the amount for each state, if the disclosure includes a 
statement that the amount of the fee varies from state to state.
    (b) Required disclosures. The card issuer shall disclose the items 
in this paragraph on or with an application or a solicitation in 
accordance with the requirements of paragraphs (c), (d), or (e) of this 
section. A credit card issuer shall disclose all applicable items in 
this paragraph except for paragraph (b)(7) of this section. A charge 
card issuer shall disclose the applicable items in paragraphs (b)(2), 
(4), and (7) through (11) of this section.
    (1) Annual percentage rate. Each periodic rate that may be used to 
compute the finance charge on an outstanding balance for purchases, a 
cash advance, or a balance transfer, expressed as an annual percentage 
rate (as determined by Sec. 226.14(b)). When more than one rate applies 
for a category of transactions, the range of balances to which each rate 
is applicable shall also be disclosed. The annual percentage rate for 
purchases disclosed pursuant to this paragraph shall be in at least 18-
point type, except for the following: a temporary initial rate that is 
lower than the rate that will apply after the temporary rate expires, 
and a penalty rate that will apply upon the occurrence of one or more 
specific events.
    (i) If the account has a variable rate, the card issuer shall also 
disclose the fact that the rate may vary and how the rate is determined.
    (ii) When variable rate disclosures are provided under paragraph (c) 
of this section, an annual percentage rate disclosure is accurate if the 
rate was in effect within 60 days before mailing the disclosures. When 
variable rate disclosures are provided under paragraph (e) of this 
section, an annual percentage rate disclosure is accurate if the rate 
was in effect within 30 days before printing the disclosures.

[[Page 222]]

    (2) Fees for issuance or availability. Any annual or other periodic 
fee, expressed as an annualized amount, or any other fee that may be 
imposed for the issuance or availability of a credit or charge card, 
including any fee based on account activity or inactivity.
    (3) Minimum finance charge. Any minimum or fixed finance charge that 
could be imposed during a billing cycle.
    (4) Transaction charges. Any transaction charge imposed for the use 
of the card for purchases.
    (5) Grace period. The date by which or the period within which any 
credit extended for purchases may be repaid without incurring a finance 
charge. If no grace period is provided, that fact must be disclosed. If 
the length of the grace period varies, the card issuer may disclose the 
range of days, the minimum number of days, or the average number of days 
in the grace period, if the disclosure is identified as a range, 
minimum, or average.
    (6) Balance computation method. The name of the balance computation 
method listed in paragraph (g) of this section that is used to determine 
the balance for purchases on which the finance charge is computed, or an 
explanation of the method used if it is not listed. The explanation may 
appear outside the table if the table contains a reference to the 
explanation. In determining which balance computation method to 
disclose, the card issuer shall assume that credit extended for 
purchases will not be repaid within the grace period, if any.
    (7) Statement on charge card payments. A statement that charges 
incurred by use of the charge card are due when the periodic statement 
is received.
    (8) Cash advance fee. Any fee imposed for an extension of credit in 
the form of cash.
    (9) Late payment fee. Any fee imposed for a late payment.
    (10) Over-the-limit fee. Any fee imposed for exceeding a credit 
limit.
    (11) Balance transfer fee. Any fee imposed to transfer an 
outstanding balance.
    (c) Direct mail applications and solicitations. The card issuer 
shall disclose the applicable items in paragraph (b) of this section on 
or with an application or solicitation that is mailed to consumers.
    (d) Telephone applications and solicitations--(1) Oral disclosure. 
The card issuer shall orally disclose the information in paragraphs (b) 
(1) through (7) of this section, to the extent applicable, in a 
telephone application or solicitation initiated by the card issuer.
    (2) Alternative disclosure. The oral disclosure under paragraph 
(d)(1) of this section need not be given if the card issuer either does 
not impose a fee described in paragraph (b)(2) of this section or does 
not impose such a fee unless the consumer uses the card, and the card 
issuer discloses in writing within 30 days after the consumer requests 
the card (but in no event later than the delivery of the card) the 
following:
    (i) The applicable information in paragraph (b) of this section; and
    (ii) The fact that the consumer need not accept the card or pay any 
fee disclosed unless the consumer uses the card.
    (e) Applications and solicitations made available to general public. 
The card issuer shall provide disclosures, to the extent applicable, on 
or with an application or solicitation that is made available to the 
general public, including one contained in a catalog, magazine, or other 
generally available publication. The disclosures shall be provided in 
accordance with paragraph (e) (1), (2) or (3) of this section.
    (1) Disclosure of required credit information. The card issuer may 
disclose in a prominent location on the application or solicitation the 
following:
    (i) The applicable information in paragraph (b) of this section;
    (ii) The date the required information was printed, including a 
statement that the required information was accurate as of that date and 
is subject to change after that date; and
    (iii) A statement that the consumer should contact the card issuer 
for any change in the required information since it was printed, and a 
toll-free telephone number or a mailing address for that purpose.
    (2) Inclusion of certain initial disclosures. The card issuer may 
disclose on or with the application or solicitation the following:

[[Page 223]]

    (i) The disclosures required under Sec. 226.6 (a) through (c); and
    (ii) A statement that the consumer should contact the card issuer 
for any change in the required information, and a toll-free telephone 
number or a mailing address for that purpose.
    (3) No disclosure of credit information. If none of the items in 
paragraph (b) of this section is provided on or with the application or 
solicitation, the card issuer may state in a prominent location on the 
application or solicitation the following:
    (i) There are costs associated with the use of the card; and
    (ii) The consumer may contact the card issuer to request specific 
information about the costs, along with a toll-free telephone number and 
a mailing address for that purpose.
    (4) Prompt response to requests for information. Upon receiving a 
request for any of the information referred to in this paragraph, the 
card issuer shall promptly and fully disclose the information requested.
    (f) Special charge card rule--card issuer and person extending 
credit not the same person. If a cardholder may by use of a charge card 
access an open-end credit plan that is not maintained by the charge card 
issuer, the card issuer need not provide the disclosures in paragraphs 
(c), (d) or (e) of this section for the open-end credit plan if the card 
issuer states on or with an application or a solicitation the following:
    (1) The card issuer will make an independent decision whether to 
issue the card;
    (2) The charge card may arrive before the decision is made about 
extending credit under the open-end credit plan; and
    (3) Approval for the charge card does not constitute approval for 
the open-end credit plan.
    (g) Balance computation methods defined. The following methods may 
be described by name. Methods that differ due to variations such as the 
allocation of payments, whether the finance charge begins to accrue on 
the transaction date or the date of posting the transaction, the 
existence or length of a grace period, and whether the balance is 
adjusted by charges such as late fees, annual fees and unpaid finance 
charges do not constitute separate balance computation methods.
    (1)(i) Average daily balance (including new purchases). This balance 
is figured by adding the outstanding balance (including new purchases 
and deducting payments and credits) for each day in the billing cycle, 
and then dividing by the number of days in the billing cycle.
    (ii) Average daily balance (excluding new purchases). This balance 
is figured by adding the outstanding balance (excluding new purchases 
and deducting payments and credits) for each day in the billing cycle, 
and then dividing by the number of days in the billing cycle.
    (2)(i) Two-cycle average daily balance (including new purchases). 
This balance is the sum of the average daily balances for two billing 
cycles. The first balance is for the current billing cycle, and is 
figured by adding the outstanding balance (including new purchases and 
deducting payments and credits) for each day in the billing cycle, and 
then dividing by the number of days in the billing cycle. The second 
balance is for the preceding billing cycle.
    (ii) Two-cycle average daily balance (excluding new purchases). This 
balance is the sum of the average daily balances for two billing cycles. 
The first balance is for the current billing cycle, and is figured by 
adding the outstanding balance (excluding new purchases and deducting 
payments and credits) for each day in the billing cycle, and then 
dividing by the number of days in the billing cycle. The second balance 
is for the preceding billing cycle.
    (3) Adjusted balance. This balance is figured by deducting payments 
and credits made during the billing cycle from the outstanding balance 
at the beginning of the billing cycle.
    (4) Previous balance. This balance is the outstanding balance at the 
beginning of the billing cycle.

[Reg. Z, 54 FR 13865, Apr. 6, 1989, as amended at 54 FR 24686, June 9, 
1989; 54 FR 32954, Aug. 11, 1989; 65 FR 17131, Mar. 31, 2000; 65 FR 
58908, Oct. 3, 2000]
Sec. 226.5b Requirements for home equity plans.
   

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                       Subpart B--Open-End Credit
 
    The requirements of this section apply to open-end credit plans 
secured

[[Page 224]]

by the consumer's dwelling. For purposes of this section, an annual 
percentage rate is the annual percentage rate corresponding to the 
periodic rate as determined under Sec. 226.14(b).
    (a) Form of disclosures--(1) General. The disclosures required by 
paragraph (d) of this section shall be made clearly and conspicuously 
and shall be grouped together and segregated from all unrelated 
information. The disclosures may be provided on the application form or 
on a separate form. The disclosure described in paragraph (d)(4)(iii), 
the itemization of third-party fees described in paragraph (d)(8), and 
the variable-rate information described in paragraph (d)(12) of this 
section may be provided separately from the other required disclosures.
    (2) Precedence of certain disclosures. The disclosures described in 
paragraph (d)(1) through (4)(ii) of this section shall precede the other 
required disclosures.
    (b) Time of disclosures. The disclosures and brochure required by 
paragraphs (d) and (e) of this section shall be provided at the time an 
application is provided to the consumer.\10a\
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    \10a\ The disclosures and the brochure may be delivered or placed in 
the mail not later than three business days following receipt of a 
consumer's application in the case of applications contained in 
magazines or other publications, or when the application is received by 
telephone or through an intermediary agent or broker.
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    (c) Duties of third parties. Persons other than the creditor who 
provide applications to consumers for home equity plans must provide the 
brochure required under paragraph (e) of this section at the time an 
application is provided. If such persons have the disclosures required 
under paragraph (d) of this section for a creditor's home equity plan, 
they also shall provide the disclosures at such time.\10 a\
    (d) Content of disclosures. The creditor shall provide the following 
disclosures, as applicable:
    (1) Retention of information. A statement that the consumer should 
make or otherwise retain a copy of the disclosures.
    (2) Conditions for disclosed terms. (i) A statement of the time by 
which the consumer must submit an application to obtain specific terms 
disclosed and an identification of any disclosed term that is subject to 
change prior to opening the plan.
    (ii) A statement that, if a disclosed term changes (other than a 
change due to fluctuations in the index in a variable-rate plan) prior 
to opening the plan and the consumer therefore elects not to open the 
plan, the consumer may receive a refund of all fees paid in connection 
with the application.
    (3) Security interest and risk to home. A statement that the 
creditor will acquire a security interest in the consumer's dwelling and 
that loss of the dwelling may occur in the event of default.
    (4) Possible actions by creditor. (i) A statement that, under 
certain conditions, the creditor may terminate the plan and require 
payment of the outstanding balance in full in a single payment and 
impose fees upon termination; prohibit additional extensions of credit 
or reduce the credit limit; and, as specified in the initial agreement, 
implement certain changes in the plan.
    (ii) A statement that the consumer may receive, upon request, 
information about the conditions under which such actions may occur.
    (iii) In lieu of the disclosure required under paragraph (d)(4)(ii) 
of this section, a statement of such conditions.
    (5) Payment terms. The payment terms of the plan, including:
    (i) The length of the draw period and any repayment period.
    (ii) An explanation of how the minimum periodic payment will be 
determined and the timing of the payments. If paying only the minimum 
periodic payments may not repay any of the principal or may repay less 
than the outstanding balance, a statement of this fact, as well as a 
statement that a balloon payment may result.\10b\
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    \10b\ A balloon payment results if paying the minimum periodic 
payments does not fully amortize the outstanding balance by a specified 
date or time, and the consumer must repay the entire outstanding balance 
at such time.

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[[Page 225]]

    (iii) An example, based on a $10,000 outstanding balance and a 
recent annual percentage rate,\10c\ showing the minimum periodic 
payment, any balloon payment, and the time it would take to repay the 
$10,000 outstanding balance if the consumer made only those payments and 
obtained no additional extensions of credit.
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    \10c\ For fixed-rate plans, a recent annual percentage rate is a 
rate that has been in effect under the plan within the twelve months 
preceding the date the disclosures are provided to the consumer. For 
variable-rate plans, a recent annual percentage rate is the most recent 
rate provided in the historical example described in paragraph 
(d)(12)(xi) of this section or a rate that has been in effect under the 
plan since the date of the most recent rate in the table.

If different payment terms may apply to the draw and any repayment 
period, or if different payment terms may apply within either period, 
the disclosures shall reflect the different payment terms.
    (6) Annual percentage rate. For fixed-rate plans, a recent annual 
percentage rate\10 c\ imposed under the plan and a statement that the 
rate does not include costs other than interest.
    (7) Fees imposed by creditor. An itemization of any fees imposed by 
the creditor to open, use, or maintain the plan, stated as a dollar 
amount or percentage, and when such fees are payable.
    (8) Fees imposed by third parties to open a plan. A good faith 
estimate, stated as a single dollar amount or range, of any fees that 
may be imposed by persons other than the creditor to open the plan, as 
well as a statement that the consumer may receive, upon request, a good 
faith itemization of such fees. In lieu of the statement, the 
itemization of such fees may be provided.
    (9) Negative amortization. A statement that negative amortization 
may occur and that negative amortization increases the principal balance 
and reduces the consumer's equity in the dwelling.
    (10) Transaction requirements. Any limitations on the number of 
extensions of credit and the amount of credit that may be obtained 
during any time period, as well as any minimum outstanding balance and 
minimum draw requirements, stated as dollar amounts or percentages.
    (11) Tax implications. A statement that the consumer should consult 
a tax advisor regarding the deductibility of interest and charges under 
the plan.
    (12) Disclosures for variable-rate plans. For a plan in which the 
annual percentage rate is variable, the following disclosures, as 
applicable:
    (i) The fact that the annual percentage rate, payment, or term may 
change due to the variable-rate feature.
    (ii) A statement that the annual percentage rate does not include 
costs other than interest.
    (iii) The index used in making rate adjustments and a source of 
information about the index.
    (iv) An explanation of how the annual percentage rate will be 
determined, including an explanation of how the index is adjusted, such 
as by the addition of a margin.
    (v) A statement that the consumer should ask about the current index 
value, margin, discount or premium, and annual percentage rate.
    (vi) A statement that the initial annual percentage rate is not 
based on the index and margin used to make later rate adjustments, and 
the period of time such initial rate will be in effect.
    (vii) The frequency of changes in the annual percentage rate.
    (viii) Any rules relating to changes in the index value and the 
annual percentage rate and resulting changes in the payment amount, 
including, for example, an explanation of payment limitations and rate 
carryover.
    (ix) A statement of any annual or more frequent periodic limitations 
on changes in the annual percentage rate (or a statement that no annual 
limitation exists), as well as a statement of the maximum annual 
percentage rate that may be imposed under each payment option.
    (x) The minimum periodic payment required when the maximum annual 
percentage rate for each payment option is in effect for a $10,000 
outstanding balance, and a statement of the earliest date or time the 
maximum rate may be imposed.
    (xi) An historical example, based on a $10,000 extension of credit, 
illustrating

[[Page 226]]

how annual percentage rates and payments would have been affected by 
index value changes implemented according to the terms of the plan. The 
historical example shall be based on the most recent 15 years of index 
values (selected for the same time period each year) and shall reflect 
all significant plan terms, such as negative amortization, rate 
carryover, rate discounts, and rate and payment limitations, that would 
have been affected by the index movement during the period.
    (xii) A statement that rate information will be provided on or with 
each periodic statement.
    (e) Brochure. The home equity brochure published by the Board or a 
suitable substitute shall be provided.
    (f) Limitations on home equity plans. No creditor may, by contract 
or otherwise:
    (1) Change the annual percentage rate unless:
    (i) Such change is based on an index that is not under the 
creditor's control; and
    (ii) Such index is available to the general public.
    (2) Terminate a plan and demand repayment of the entire outstanding 
balance in advance of the original term (except for reverse mortgage 
transactions that are subject to paragraph (f)(4) of this section) 
unless:
    (i) There is fraud or material misrepresentation by the consumer in 
connection with the plan;
    (ii) The consumer fails to meet the repayment terms of the agreement 
for any outstanding balance;
    (iii) Any action or inaction by the consumer adversely affects the 
creditor's security for the plan, or any right of the creditor in such 
security; or
    (iv) Federal law dealing with credit extended by a depository 
institution to its executive officers specifically requires that as a 
condition of the plan the credit shall become due and payable on demand, 
provided that the creditor includes such a provision in the initial 
agreement.
    (3) Change any term, except that a creditor may:
    (i) Provide in the initial agreement that it may prohibit additional 
extensions of credit or reduce the credit limit during any period in 
which the maximum annual percentage rate is reached. A creditor also may 
provide in the initial agreement that specified changes will occur if a 
specified event takes place (for example, that the annual percentage 
rate will increase a specified amount if the consumer leaves the 
creditor's employment).
    (ii) Change the index and margin used under the plan if the original 
index is no longer available, the new index has an historical movement 
substantially similar to that of the original index, and the new index 
and margin would have resulted in an annual percentage rate 
substantially similar to the rate in effect at the time the original 
index became unavailable.
    (iii) Make a specified change if the consumer specifically agrees to 
it in writing at that time.
    (iv) Make a change that will unequivocally benefit the consumer 
throughout the remainder of the plan.
    (v) Make an insignificant change to terms.
    (vi) Prohibit additional extensions of credit or reduce the credit 
limit applicable to an agreement during any period in which:
    (A) The value of the dwelling that secures the plan declines 
significantly below the dwelling's appraised value for purposes of the 
plan;
    (B) The creditor reasonably believes that the consumer will be 
unable to fulfill the repayment obligations under the plan because of a 
material change in the consumer's financial circumstances;
    (C) The consumer is in default of any material obligation under the 
agreement;
    (D) The creditor is precluded by government action from imposing the 
annual percentage rate provided for in the agreement;
    (E) The priority of the creditor's security interest is adversely 
affected by government action to the extent that the value of the 
security interest is less than 120 percent of the credit line; or
    (F) The creditor is notified by its regulatory agency that continued 
advances constitute an unsafe and unsound practice.
    (4) For reverse mortgage transactions that are subject to 
Sec. 226.33, terminate a

[[Page 227]]

plan and demand repayment of the entire outstanding balance in advance 
of the original term except:
    (i) In the case of default;
    (ii) If the consumer transfers title to the property securing the 
note;
    (iii) If the consumer ceases using the property securing the note as 
the primary dwelling; or
    (iv) Upon the consumer's death.
    (g) Refund of fees. A creditor shall refund all fees paid by the 
consumer to anyone in connection with an application if any term 
required to be disclosed under paragraph (d) of this section changes 
(other than a change due to fluctuations in the index in a variable-rate 
plan) before the plan is opened and, as a result, the consumer elects 
not to open the plan.
    (h) Imposition of nonrefundable fees. Neither a creditor nor any 
other person may impose a nonrefundable fee in connection with an 
application until three business days after the consumer receives the 
disclosures and brochure required under this section.\10d\
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    \10d\ If the disclosures and brochure are mailed to the consumer, 
the consumer is considered to have received them three business days 
after they are mailed.

[Reg. Z, 54 FR 24686, June 9, 1989, as amended at 55 FR 38312, Sept. 18, 
1990; 55 FR 42148, Oct. 17, 1990; 57 FR 34681, Aug. 6, 1992; 60 FR 
15471, Mar. 24, 1995]
Sec. 226.6 Initial disclosure statement.
   

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                       Subpart B--Open-End Credit
 
Sec. 226.6  Initial disclosure statement.

    The creditor shall disclose to the consumer, in terminology 
consistent with that to be used on the periodic statement, each of the 
following items, to the extent applicable:
    (a) Finance charge. The circumstances under which a finance charge 
will be imposed and an explanation of how it will be determined, as 
follows:
    (1) A statement of when finance charges begin to accrue, including 
an explanation of whether or not any time period exists within which any 
credit extended may be repaid without incurring a finance charge. If 
such a time period is provided, a creditor may, at its option and 
without disclosure, impose no finance charge when payment is received 
after the time period's expiration.
    (2) A disclosure of each periodic rate that may be used to compute 
the finance charge, the range of balances to which it is applicable,\11\ 
and the corresponding annual percentage rate.\12\ When different 
periodic rates apply to different types of transactions, the types of 
transactions to which the periodic rates apply shall also be disclosed.
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    \11\ A creditor is not required to adjust the range of balances 
disclosure to reflect the balance below which only a minimum charge 
applies.
    \12\ If a creditor is offering a variable rate plan, the creditor 
shall also disclose: (1) The circumstances under which the rate(s) may 
increase; (2) any limitations on the increase; and (3) the effect(s) of 
an increase.
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    (3) An explanation of the method used to determine the balance on 
which the finance charge may be computed.
    (4) An explanation of how the amount of any finance charge will be 
determined,\13\ including a description of how any finance charge other 
than the periodic rate will be determined.
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    \13\ If no finance charge is imposed when the outstanding balance is 
less than a certain amount, no disclosure is required of that fact or of 
the balance below which no finance charge will be imposed.
---------------------------------------------------------------------------

    (b) Other charges. The amount of any charge other than a finance 
charge that may be imposed as part of the plan, or an explanation of how 
the charge will be determined.
    (c) Security interests. The fact that the creditor has or will 
acquire a security interest in the property purchased under the plan, or 
in other property identified by item or type.
    (d) Statement of billing rights. A statement that outlines the 
consumer's rights and the creditor's responsibilities under 
Secs. 226.12(c) and 226.13 and that is substantially similar to the 
statement found in appendix G.
    (e) Home equity plan information. The following disclosures 
described in Sec. 226.5b(d), as applicable:
    (1) A statement of the conditions under which the creditor may take 
certain action, as described in Sec. 226.5b(d)(4)(i), such as 
terminating the plan or changing the terms.
    (2) The payment information described in Sec. 226.5b(d)(5) (i) and 
(ii) for both the draw period and any repayment period.

[[Page 228]]

    (3) A statement that negative amortization may occur as described in 
Sec. 226.5b(d)(9).
    (4) A statement of any transaction requirements as described in 
Sec. 226.5b(d)(10).
    (5) A statement regarding the tax implications as described in 
Sec. 226.5b(d)(11).
    (6) A statement that the annual percentage rate imposed under the 
plan does not include costs other than interest as described in 
Secs. 226.5b(d)(6) and (d)(12)(ii).
    (7) The variable-rate disclosures described in Sec. 226.5b(d)(12) 
(viii), (x), (xi), and (xii), as well as the disclosure described in 
Sec. 226.5b(d)(5)(iii), unless the disclosures provided with the 
application were in a form the consumer could keep and included a 
representative payment example for the category of payment option chosen 
by the consumer.

[Reg. Z, 46 FR 20892, Apr. 7, 1981, as amended at 54 FR 24688, June 9, 
1989]
     
Sec. 226.7 Periodic statement.
    

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                        Subpart B--Open-End Credit

    The creditor shall furnish the consumer with a periodic statement 
that discloses the following items, to the extent applicable:
    (a) Previous balance. The account balance outstanding at the 
beginning of the billing cycle.
    (b) Identification of transactions. An identification of each credit 
transaction in accordance with Sec. 226.8.
    (c) Credits. Any credit to the account during the billing cycle, 
including the amount and the date of crediting. The date need not be 
provided if a delay in crediting does not result in any finance or other 
charge.
    (d) Periodic rates. Each periodic rate that may be used to compute 
the finance charge, the range of balances to which it is applicable,\14\ 
and the corresponding annual percentage rate.\15\ If different periodic 
rates apply to different types of transactions, the types of 
transactions to which the periodic rates apply shall also be disclosed.
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    \14\ See footnotes 11 and 13.
    \15\ If a variable rate plan is involved, the creditor shall 
disclose the fact that the periodic rate(s) may vary.
---------------------------------------------------------------------------

    (e) Balance on which finance charge computed. The amount of the 
balance to which a periodic rate was applied and an explanation of how 
that balance was determined. When a balance is determined without first 
deducting all credits and payments made during the billing cycle, that 
fact and the amount of the credits and payments shall be disclosed.
    (f) Amount of finance charge. The amount of any finance charge 
debited or added to the account during the billing cycle, using the term 
finance charge. The components of the finance charge shall be 
individually itemized and identified to show the amount(s) due to the 
appliction of any periodic rates and the amount(s) of any other type of 
finance charge. If there periodic rate, the amount of the finance charge 
attributable to each rate need not be separately itemized and 
identified.
    (g) Annual percentage rate. When a finance charge is imposed during 
the billing cycle, the annual percentage rate(s) determined under 
Sec. 226.14, using the term annual percentage rate.
    (h) Other charges. The amounts, itemized and identified by type, of 
any charges other than finance charges debited to the account during the 
billing cycle.
    (i) Closing date of billing cycle; new balance. The closing date of 
the billing cycle and the account balance outstanding on that date.
    (j) Free-ride period. The date by which or the time period within 
which the new balance or any portion of the new balance must be paid to 
avoid additional finance charges. If such a time period is provided, a 
creditor may, at its option and without disclosure, impose no finance 
charge when payment is received after the time period's expiration.
    (k) Address for notice of billing errors. The address to be used for 
notice of billing errors. Alternatively, the address may be provided on 
the billing rights statement permitted by Sec. 226.9(a)(2).

[46 FR 20892, Apr. 7, 1981; 46 FR 29246, June 1, 1981]

[[Page 229]]
Sec. 226.8 Identification of transactions.
    

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                       Subpart B--Open-End Credit

    The creditor shall identify credit transactions on or with the first 
periodic statement that reflects the transaction by furnishing the 
following information, as applicable.\16\
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    \16\ Failure to disclose the information required by this section 
shall not be deemed a failure to comply with the regulation if: (1) The 
creditor maintains procedures reasonably adapted to obtain and provide 
the information; and (2) the creditor treats an inquiry for 
clarification or documentation as a notice of a billing error, including 
correcting the account in accordance with Sec. 226.13(e). This applies 
to transactions that take place outside a state, as defined in 
Sec. 226.2(a), whether or not the creditor maintains procedures 
reasonably adapted to obtain the required information.
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    (a) Sale credit. For each credit transaction involving the sale of 
property or services, the following rules shall apply:
    (1) Copy of credit document provided. When an actual copy of the 
receipt or other credit document is provided with the first periodic 
statement reflecting the transaction, the transaction is sufficiently 
identified if the amount of the transaction and either the date of the 
transaction or the date of debiting the transaction to the consumer's 
account are disclosed on the copy or on the periodic statement.
    (2) Copy of credit document not provided--creditor and seller same 
or related person(s). When the creditor and the seller are the same 
person or related persons, and an actual copy of the receipt or other 
credit document is not provided with the periodic statement, the 
creditor shall disclose the amount and date of the transaction, and a 
brief identification \17\ of the property or services purchased.\18\
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    \17\ As an alternative to the brief identification, the creditor may 
disclose a number or symbol that also appears on the receipt or other 
credit document given to the consumer, if the number or symbol 
reasonably identifies that transaction with that creditor, and if the 
creditor treats an inquiry for clarification or documentation as a 
notice of a billing error, including correcting the account in 
accordance with Sec. 226.13(e).
    \18\ An identification of property or services may be replaced by 
the seller's name and location of the transaction when: (1) The creditor 
and the seller are the same person; (2) the creditor's open-end plan has 
fewer than 15,000 accounts; (3) the creditor provides the consumer with 
point-of-sale documentation for that transaction; and (4) the creditor 
treats an inquiry for clarification or documentation as a notice of a 
billing error, including correcting the account in accordance with 
Sec. 226.13(e).
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    (3) Copy of credit document not provided--creditor and seller not 
same or related person(s). When the creditor and seller are not the same 
person or related persons, and an actual copy of the receipt or other 
credit document is not provided with the periodic statement, the 
creditor shall disclose the amount and date of the transaction; the 
seller's name; and the city, and state or foreign country where the 
transaction took place.\19\
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    \19\ The creditor may omit the address or provide any suitable 
designation that helps the consumer to identify the transaction when the 
transaction (1) took place at a location that is not fixed; (2) took 
place in the consumer's home; or (3) was a mail or telephone order.
---------------------------------------------------------------------------

    (b) Nonsale credit. A nonsale credit transaction is sufficiently 
identified if the first periodic statement reflecting the transaction 
discloses a brief identification of the transaction;\20\ the amount of 
the transaction; and at least one of the following dates: the date of 
the transaction, the date of debiting the transaction to the consumer's 
account, or, if the consumer signed the credit document, the date 
appearing on the document. If an actual copy of the receipt or other 
credit document is provided and that copy shows the amount and at least 
one of the specified dates, the brief identification may be omitted.
---------------------------------------------------------------------------

    \20\ See Footnote 17.

[46 FR 20892, Apr. 7, 1981; 46 FR 29246, June 1, 1981]
Sec. 226.9 Subsequent disclosure requirements.
    

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                       Subpart B--Open-End Credit
 
    (a) Furnishing statement of billing rights--(1) Annual statement. 
The creditor shall mail or deliver the billing rights statement required 
by Sec. 226.6(d) at least once per calendar year, at intervals of not 
less than 6 months nor more than 18 months, either to all consumers or 
to each consumer entitled to receive a periodic statement under 
Sec. 226.5(b)(2) for any one billing cycle.

[[Page 230]]

    (2) Alternative summary statement. As an alternative to paragraph 
(a)(1) of this section, the creditor may mail or deliver, on or with 
each periodic statement, a statement substantially similar to that in 
appendix G.
    (b) Disclosures for supplemental credit devices and additional 
features--(1) If a creditor, within 30 days after mailing or delivering 
the initial disclosures under Sec. 226.6(a), adds a credit feature to 
the consumer's account or mails or delivers to the consumer a credit 
device for which the finance charge terms are the same as those 
previously disclosed, no additional disclosures are necessary. After 30 
days, if the creditor adds a credit feature or furnishes a credit device 
(other than as a renewal, resupply, or the original issuance of a credit 
card) on the same finance charge terms, the creditor shall disclose, 
before the consumer uses the feature or device for the first time, that 
it is for use in obtaining credit under the terms previously disclosed.
    (2) Whenever a credit feature is added or a credit device is mailed 
or delivered, and the finance charge terms for the feature or device 
differ from disclosures previously given, the disclosures required by 
Sec. 226.6(a) that are applicable to the added feature or device shall 
be given before the consumer uses the feature or device for the first 
time.
    (c) Change in terms--(1) Written notice required. Whenever any term 
required to be disclosed under Sec. 226.6 is changed or the required 
minimum periodic payment is increased, the creditor shall mail or 
deliver written notice of the change to each consumer who may be 
affected. The notice shall be mailed or delivered at least 15 days prior 
to the effective date of the change. The 15-day timing requirement does 
not apply if the change has been agreed to by the consumer, or if a 
periodic rate or other finance charge is increased because of the 
consumer's delinquency or default; the notice shall be given, however, 
before the effective date of the change.
    (2) Notice not required. No notice under this section is required 
when the change involves late payment charges, charges for documentary 
evidence, or over-the-limit charges; a reduction of any component of a 
finance or other charge; suspension of future credit privileges or 
termination of an account or plan; or when the change results from an 
agreement involving a court proceeding, or from the consumer's default 
or delinquency (other than an increase in the periodic rate or other 
finance charge).
    (3) Notice for home equity plans. If a creditor prohibits additional 
extensions of credit or reduces the credit limit applicable to a home 
equity plan pursuant to Sec. 226.5b(f)(3)(i) or Sec. 226.5b(f)(3)(vi), 
the creditor shall mail or deliver written notice of the action to each 
consumer who will be affected. The notice must be provided not later 
than three business days after the action is taken and shall contain 
specific reasons for the action. If the creditor requires the consumer 
to request reinstatement of credit privileges, the notice also shall 
state that fact.
    (d) Finance charge imposed at time of transaction. (1) Any person, 
other than the card issuer, who imposes a finance charge at the time of 
honoring a consumer's credit card, shall disclose the amount of that 
finance charge prior to its imposition.
    (2) The card issuer, if other than the person honoring the 
consumer's credit card, shall have no responsibility for the disclosure 
required by paragraph (d)(1) of this section, and shall not consider any 
such charge for purposes of Secs. 226.5a, 226.6 and 226.7.
    (e) Disclosures upon renewal of credit or charge card--(1) Notice 
prior to renewal. Except as provided in paragraph (e)(2) of this 
section, a card issuer that imposes any annual or other periodic fee to 
renew a credit or charge card account of the type subject to 
Sec. 226.5a, including any fee based on account activity or inactivity, 
shall mail or deliver written notice of the renewal to the cardholder. 
The notice shall be provided at least 30 days or one billing cycle, 
whichever is less, before the mailing or the delivery of the periodic 
statement on which the renewal fee is initially charged to the account. 
The notice shall contain the following information:
    (i) The disclosures contained in Sec. 226.5a(b) (1) through (7) that 
would

[[Page 231]]

apply if the account were renewed;\20a\ and
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    \20a\ These disclosures need not be provided in tabular format or in 
a prominent location.
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    (ii) How and when the cardholder may terminate credit availability 
under the account to avoid paying the renewal fee.
    (2) Delayed notice. The disclosures required by paragraph (e)(1) of 
this section may be provided later than the time in paragraph (e)(1) of 
this section, but no later than the mailing or the delivery of the 
periodic statement on which the renewal fee is initially charged to the 
account, if the card issuer also discloses at that time that:
    (i) The cardholder has 30 days from the time the periodic statement 
is mailed or delivered to avoid paying the fee or to have the fee 
recredited if the cardholder terminates credit availability under the 
account; and
    (ii) The cardholder may use the card during the interim period 
without having to pay the fee.
    (3) Notification on periodic statements. The disclosures required by 
this paragraph may be made on or with a periodic statement. If any of 
the disclosures are provided on the back of a periodic statement, the 
card issuer shall include a reference to those disclosures on the front 
of the statement.
    (f) Change in credit card account insurance provided--(1) Notice 
prior to change. If a credit card issuer plans to change the provider of 
insurance for repayment of all or part of the outstanding balance of an 
open-end credit card account of the type subject to Sec. 226.5a, the 
card issuer shall mail or deliver the cardholder written notice of the 
change not less than 30 days before the change in providers occurs. The 
notice shall also include the following items, to the extent applicable:
    (i) Any increase in the rate that will result from the change;
    (ii) Any substantial decrease in coverage that will result from the 
change; and
    (iii) A statement that the cardholder may discontinue the insurance.
    (2) Notice when change in provider occurs. If a change described in 
paragraph (f)(1) of this section occurs, the card issuer shall provide 
the cardholder with a written notice no later than 30 days after the 
change, including the following items, to the extent applicable:
    (i) The name and address of the new insurance provider;
    (ii) A copy of the new policy or group certificate containing the 
basic terms of the insurance, including the rate to be charged; and
    (iii) A statement that the cardholder may discontinue the insurance.
    (3) Substantial decrease in coverage. For purposes of this 
paragraph, a substantial decrease in coverage is a decrease in a 
significant term of coverage that might reasonably be expected to affect 
the cardholder's decision to continue the insurance. Significant terms 
of coverage include, for example, the following:
    (i) Type of coverage provided;
    (ii) Age at which coverage terminates or becomes more restrictive;
    (iii) Maximum insurable loan balance, maximum periodic benefit 
payment, maximum number of payments, or other term affecting the dollar 
amount of coverage or benefits provided;
    (iv) Eligibility requirements and number and identity of persons 
covered;
    (v) Definition of a key term of coverage such as disability;
    (vi) Exclusions from or limitations on coverage; and
    (vii) Waiting periods and whether coverage is retroactive.
    (4) Combined notification. The notices required by paragraph (f) (1) 
and (2) of this section may be combined provided the timing requirement 
of paragraph (f)(1) of this section is met. The notices may be provided 
on or with a periodic statement.

[Reg. Z, 46 FR 20892, Apr. 7, 1981; 46 FR 29246, June 1, 1981, as 
amended at 54 FR 13867, Apr. 6, 1989; 54 FR 24688, June 9, 1989; 54 FR 
32954, Aug. 11, 1989; 55 FR 38312, Sept. 18, 1990; 55 FR 42148, Oct. 17, 
1990]
Sec. 226.10 Prompt crediting of payments.
    

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                       Subpart B--Open-End Credit
 
    (a) General rule. A creditor shall credit a payment to the 
consumer's account as of the date of receipt, except

[[Page 232]]

when a delay in crediting does not result in a finance or other charge 
or except as provided in paragraph (b) of this section.
    (b) Specific requirements for payments. If a creditor specifies, on 
or with the periodic statement, requirements for the consumer to follow 
in making payments, but accepts a payment that does not conform to the 
requirements, the creditor shall credit the payment within 5 days of 
receipt.
    (c) Adjustment of account. If a creditor fails to credit a payment, 
as required by paragraphs (a) and (b) of this section, in time to avoid 
the imposition of finance or other charges, the creditor shall adjust 
the consumer's account so that the charges imposed are credited to the 
consumer's account during the next billing cycle.
Sec. 226.11 Treatment of credit balances.
    

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                      Subpart B--Open-End Credit

    When a credit balance in excess of $1 is created on a credit account 
(through transmittal of funds to a creditor in excess of the total 
balance due on an account, through rebates of unearned finance charges 
or insurance premiums, or through amounts otherwise owed to or held for 
the benefit of a consumer), the creditor shall:
    (a) Credit the amount of the credit balance to the consumer's 
account;
    (b) Refund any part of the remaining credit balance within 7 
business days from receipt of a written request from the consumer; and
    (c) Make a good faith effort to refund to the consumer by cash, 
check, or money order, or credit to a deposit account of the consumer, 
any part of the credit balance remaining in the account for more than 6 
months. No further action is required if the consumer's current location 
is not known to the creditor and cannot be traced through the consumer's 
last known address or telephone number.
Sec. 226.12 Special credit card provisions.

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                       Subpart B--Open-End Credit

    (a) Issuance of credit cards. Regardless of the purpose for which a 
credit card is to be used, including business, commercial, or 
agricultural use, no credit card shall be issued to any person except:
    (1) In response to an oral or written request or application for the 
card; or
    (2) As a renewal of, or substitute for, an accepted credit card.\21\
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    \21\ For purposes of this section, accepted credit card means any 
credit card that a cardholder has requested or applied for and received, 
or has signed, used, or authorized another person to use to obtain 
credit. Any credit card issued as a renewal or substitute in accordance 
with this paragraph becomes an accepted credit card when received by the 
cardholder.
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    (b) Liability of cardholder for unauthorized use--(1) Limitation on 
amount. The liability of a cardholder for unauthorized use \22\ of a 
credit card shall not exceed the lesser of $50 or the amount of money, 
property, labor, or services obtained by the unauthorized use before 
notification to the card issuer under paragraph (b)(3) of this section.
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    \22\ Unauthorized use means the use of a credit card by a person, 
other than the cardholder, who does not have actual, implied, or 
apparent authority for such use, and from which the cardholder receives 
no benefit.
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    (2) Conditions of liability. A cardholder shall be liable for 
unauthorized use of a credit card only if:
    (i) The credit card is an accepted credit card;
    (ii) The card issuer has provided adequate notice \23\ of the 
cardholder's maximum potential liability and of means by which the card 
issuer may be notified of loss or theft of the card. The notice shall 
state that the cardholder's liability shall not exceed $50 (or any 
lesser amount) and that the cardholder may give oral or written 
notification, and shall describe a means of notification (for example, a 
telephone number, an address, or both); and
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    \23\ Adequate notice means a printed notice to a cardholder that 
sets forth clearly the pertinent facts so that the cardholder may 
reasonably be expected to have noticed it and understood its meaning. 
The notice may be given by any means reasonably assuring receipt by the 
cardholder.
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    (iii) The card issuer has provided a means to identify the 
cardholder on the account or the authorized user of the card.
    (3) Notification to card issuer. Notification to a card issuer is 
given when steps have been taken as may be reasonably required in the 
ordinary course of business to provide the card issuer with the 
pertinent information about the loss, theft, or possible unauthorized

[[Page 233]]

use of a credit card, regardless of whether any particular officer, 
employee, or agent of the card issuer does, in fact, receive the 
information. Notification may be given, at the option of the person 
giving it, in person, by telephone, or in writing. Notification in 
writing is considered given at the time of receipt or, whether or not 
received, at the expiration of the time ordinarily required for 
transmission, whichever is earlier.
    (4) Effect of other applicable law or agreement. If state law or an 
agreement between a cardholder and the card issuer imposes lesser 
liability than that provided in this paragraph, the lesser liability 
shall govern.
    (5) Business use of credit cards. If 10 or more credit cards are 
issued by one card issuer for use by the employees of an organization, 
this section does not prohibit the card issuer and the organization from 
agreeing to liability for unauthorized use without regard to this 
section. However, liability for unauthorized use may be imposed on an 
employee of the organization, by either the card issuer or the 
organization, only in accordance with this section.
    (c) Right of cardholder to assert claims or defenses against card 
issuer \24\--(1) General rule. When a person who honors a credit card 
fails to resolve satisfactorily a dispute as to property or services 
purchased with the credit card in a consumer credit transaction, the 
cardholder may assert against the card issuer all claims (other than 
tort claims) and defenses arising out of the transaction and relating to 
the failure to resolve the dispute. The cardholder may withhold payment 
up to the amount of credit outstanding for the property or services that 
gave rise to the dispute and any finance or other charges imposed on 
that amount.\25\
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    \24\ This paragraph does not apply to the use of a check guarantee 
card or a debit card in connection with an overdraft credit plan, or to 
a check guarantee card used in connection with cash advance checks.
    \25\ The amount of the claim or defense that the cardholder may 
assert shall not exceed the amount of credit outstanding for the 
disputed transaction at the time the cardholder first notifies the card 
issuer or the person honoring the credit card of the existence of the 
claim or defense. To determine the amount of credit outstanding for 
purposes of this section, payments and other credits shall be applied 
to: (1) Late charges in the order of entry to the account; then to (2) 
finance charges in the order of entry to the account; and then to (3) 
any other debits in the order of entry to the account. If more than one 
item is included in a single extension of credit, credits are to be 
distributed pro rata according to prices and applicable taxes.
---------------------------------------------------------------------------

    (2) Adverse credit reports prohibited. If, in accordance with 
paragraph (c)(1) of this section, the cardholder withholds payment of 
the amount of credit outstanding for the disputed transaction, the card 
issuer shall not report that amount as delinquent until the dispute is 
settled or judgment is rendered.
    (3) Limitations. The rights stated in paragraphs (c)(1) and (2) of 
this section apply only if:
    (i) The cardholder has made a good faith attempt to resolve the 
dispute with the person honoring the credit card; and
    (ii) The amount of credit extended to obtain the property or 
services that result in the assertion of the claim or defense by the 
cardholder exceeds $50, and the disputed transaction occurred in the 
same state as the cardholder's current designated address or, if not 
within the same state, within 100 miles from that address.\26\
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    \26\ The limitations stated in paragraph (c)(3)(ii) of this section 
shall not apply when the person honoring the credit card: (1) Is the 
same person as the card issuer; (2) is controlled by the card issuer 
directly or indirectly; (3) is under the direct or indirect control of a 
third person that also directly or indirectly controls the card issuer; 
(4) controls the card issuer directly or indirectly; (5) is a franchised 
dealer in the card issuer's products or services; or (6) has obtained 
the order for the disputed transaction through a mail solicitation made 
or participated in by the card issuer.
---------------------------------------------------------------------------

    (d) Offsets by card issuer prohibited. (1) A card issuer may not 
take any action, either before or after termination of credit card 
privileges, to offset a cardholder's indebtedness arising from a 
consumer credit transaction under the relevant credit card plan against 
funds of the cardholder held on deposit with the card issuer.
    (2) This paragraph does not alter or affect the right of a card 
issuer acting under state or Federal law to do any of the following with 
regard to funds of a

[[Page 234]]

cardholder held on deposit with the card issuer if the same procedure is 
constitutionally available to creditors generally: obtain or enforce a 
consensual security interest in the funds; attach or otherwise levy upon 
the funds; or obtain or enforce a court order relating to the funds.
    (3) This paragraph does not prohibit a plan, if authorized in 
writing by the cardholder, under which the card issuer may periodically 
deduct all or part of the cardholder's credit card debt from a deposit 
account held with the card issuer (subject to the limitations in 
Sec. 226.13(d)(1)).
    (e) Prompt notification of returns and crediting of refunds. (1) 
When a creditor other than the card issuer accepts the return of 
property or forgives a debt for services that is to be reflected as a 
credit to the consumer's credit card account, that creditor shall, 
within 7 business days from accepting the return or forgiving the debt, 
transmit a credit statement to the card issuer through the card issuer's 
normal channels for credit statements.
    (2) The card issuer shall, within 3 business days from receipt of a 
credit statement, credit the consumer's account with the amount of the 
refund.
    (3) If a creditor other than a card issuer routinely gives cash 
refunds to consumers paying in cash, the creditor shall also give credit 
or cash refunds to consumers using credit cards, unless it discloses at 
the time the transaction is consummated that credit or cash refunds for 
returns are not given. This section does not require refunds for returns 
nor does it prohibit refunds in kind.
    (f) Discounts; tie-in arrangements. No card issuer may, by contract 
or otherwise:
    (1) Prohibit any person who honors a credit card from offering a 
discount to a consumer to induce the consumer to pay by cash, check, or 
similar means rather than by use of a credit card or its underlying 
account for the purchase of property or services; or
    (2) Require any person who honors the card issuer's credit card to 
open or maintain any account or obtain any other service not essential 
to the operation of the credit card plan from the card issuer or any 
other person, as a condition of participation in a credit card plan. If 
maintenance of an account for clearing purposes is determined to be 
essential to the operation of the credit card plan, it may be required 
only if no service charges or minimum balance requirements are imposed.
    (g) Relation to Electronic Fund Transfer Act and Regulation E. For 
guidance on whether Regulation Z (12 CFR part 226) or Regulation E (12 
CFR part 205) applies in instances involving both credit and electronic 
fund transfer aspects, refer to Regulation E, 12 CFR 205.12(a) regarding 
issuance and liability for unauthorized use. On matters other than 
issuance and liability, this section applies to the credit aspects of 
combined credit/electronic fund transfer transactions, as applicable.

[Reg. Z, 46 FR 20892, Apr. 7, 1981, as amended at 65 FR 17131, Mar. 31, 
2000]
Sec. 226.13 Billing error resolution.
    

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                       Subpart B--Open-End Credit

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    \27\ A creditor shall not accelerate any part of the consumer's 
indebtedness or restrict or close a consumer's account solely because 
the consumer has exercised in good faith rights provided by this 
section. A creditor may be subject to the forfeiture penalty under 
section 161(e) of the Act for failure to comply with any of the 
requirements of this section.
---------------------------------------------------------------------------

    (a) Definition of billing error. For purposes of this section, the 
term billing error means:
    (1) A reflection on or with a periodic statement of an extension of 
credit that is not made to the consumer or to a person who has actual, 
implied, or apparent authority to use the consumer's credit card or 
open-end credit plan.
    (2) A reflection on or with a periodic statement of an extension of 
credit that is not identified in accordance with the requirements of 
Secs. 226.7(b) and 226.8.
    (3) A reflection on or with a periodic statement of an extension of 
credit for property or services not accepted by the consumer or the 
consumer's designee, or not delivered to the consumer or the consumer's 
designee as agreed.
    (4) A reflection on a periodic statement of the creditor's failure 
to credit properly a payment or other credit issued to the consumer's 
account.

[[Page 235]]

    (5) A reflection on a periodic statement of a computational or 
similar error of an accounting nature that is made by the creditor.
    (6) A reflection on a periodic statement of an extension of credit 
for which the consumer requests additional clarification, including 
documentary evidence.
    (7) The creditor's failure to mail or deliver a periodic statement 
to the consumer's last known address if that address was received by the 
creditor, in writing, at least 20 days before the end of the billing 
cycle for which the statement was required.
    (b) Billing error notice.\28\ A billing error notice is a written 
notice \29\ from a consumer that:
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    \28\ The creditor need not comply with the requirements of 
paragraphs (c) through (g) of this section if the consumer concludes 
that no billing error occurred and voluntarily withdraws the billing 
error notice.
    \29\ The creditor may require that the written notice not be made on 
the payment medium or other material accompanying the periodic statement 
if the creditor so stipulates in the billing rights statement required 
by Secs. 226.6(d) and 226.9(a).
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    (1) Is received by a creditor at the address disclosed under 
Sec. 226.7(k) no later than 60 days after the creditor transmitted the 
first periodic statement that reflects the alleged billing error;
    (2) Enables the creditor to identify the consumer's name and account 
number; and
    (3) To the extent possible, indicates the consumer's belief and the 
reasons for the belief that a billing error exists, and the type, date, 
and amount of the error.
    (c) Time for resolution; general procedures. (1) The creditor shall 
mail or deliver written acknowledgment to the consumer within 30 days of 
receiving a billing error notice, unless the creditor has complied with 
the appropriate resolution procedures of paragraphs (e) and (f) of this 
section, as applicable, within the 30-day period; and
    (2) The creditor shall comply with the appropriate resolution 
procedures of paragraphs (e) and (f) of this section, as applicable, 
within 2 complete billing cycles (but in no event later than 90 days) 
after receiving a billing error notice.
    (d) Rules pending resolution. Until a billing error is resolved 
under paragraph (e) or (f) of this section, the following rules apply:
    (1) Consumer's right to withhold disputed amount; collection action 
prohibited. The consumer need not pay (and the creditor may not try to 
collect) any portion of any required payment that the consumer believes 
is related to the disputed amount (including related finance or other 
charges).\30\ If the cardholder maintains a deposit account with the 
card issuer and has agreed to pay the credit card indebtedness by 
periodic deductions from the cardholder's deposit account, the card 
issuer shall not deduct any part of the disputed amount or related 
finance or other charges if a billing error notice is received any time 
up to 3 business days before the scheduled payment date.
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    \30\ A creditor is not prohibited from taking action to collect any 
undisputed portion of the item or bill; from deducting any disputed 
amount and related finance or other charges from the consumer's credit 
limit on the account; or from reflecting a disputed amount and related 
finance or other charges on a periodic statement, provided that the 
creditor indicates on or with the periodic statement that payment of any 
disputed amount and related finance or other charges is not required 
pending the creditor's compliance with this section.
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    (2) Adverse credit reports prohibited. The creditor or its agent 
shall not (directly or indirectly) make or threaten to make an adverse 
report to any person about the consumer's credit standing, or report 
that an amount or account is delinquent, because the consumer failed to 
pay the disputed amount or related finance or other charges.
    (e) Procedures if billing error occurred as asserted. If a creditor 
determines that a billing error occurred as asserted, it shall within 
the time limits in paragraph (c)(2) of this section:
    (1) Correct the billing error and credit the consumer's account with 
any disputed amount and related finance or other charges, as applicable; 
and
    (2) Mail or deliver a correction notice to the consumer.

[[Page 236]]

    (f) Procedures if different billing error or no billing error 
occurred. If, after conducting a reasonable investigation,\31\ a 
creditor determines that no billing error occurred or that a different 
billing error occurred from that asserted, the creditor shall within the 
time limits in paragraph (c)(2) of this section:
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    \31\ If a consumer submits a billing error notice alleging either 
the nondelivery of property or services under paragraph (a)(3) of this 
section or that information appearing on a periodic statement is 
incorrect because a person honoring the consumer's credit card has made 
an incorrect report to the card issuer, the creditor shall not deny the 
assertion unless it conducts a reasonable investigation and determines 
that the property or services were actually delivered, mailed, or sent 
as agreed or that the information was correct.
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    (1) Mail or deliver to the consumer an explanation that sets forth 
the reasons for the creditor's belief that the billing error alleged by 
the consumer is incorrect in whole or in part;
    (2) Furnish copies of documentary evidence of the consumer's 
indebtedness, if the consumer so requests; and
    (3) If a different billing error occurred, correct the billing error 
and credit the consumer's account with any disputed amount and related 
finance or other charges, as applicable.
    (g) Creditor's rights and duties after resolution. If a creditor, 
after complying with all of the requirements of this section, determines 
that a consumer owes all or part of the disputed amount and related 
finance or other charges, the creditor:
    (1) Shall promptly notify the consumer in writing of the time when 
payment is due and the portion of the disputed amount and related 
finance or other charges that the consumer still owes;
    (2) Shall allow any time period disclosed under Secs. 226.6(a)(1) 
and 226.7(j), during which the consumer can pay the amount due under 
paragraph (g)(1) of this section without incurring additional finance or 
other charges;
    (3) May report an account or amount as delinquent because the amount 
due under paragraph (g)(1) of this section remains unpaid after the 
creditor has allowed any time period disclosed under Secs. 226.6(a)(1) 
and 266.7(j) or 10 days (whichever is longer) during which the consumer 
can pay the amount; but
    (4) May not report that an amount or account is delinquent because 
the amount due under paragraph (g)(1) of the section remains unpaid, if 
the creditor receives (within the time allowed for payment in paragraph 
(g)(3) of this section) further written notice from the consumer that 
any portion of the billing error is still in dispute, unless the 
creditor also:
    (i) Promptly reports that the amount or account is in dispute;
    (ii) Mails or delivers to the consumer (at the same time the report 
is made) a written notice of the name and address of each person to whom 
the creditor makes a report; and
    (iii) Promptly reports any subsequent resolution of the reported 
delinquency to all persons to whom the creditor has made a report.
    (h) Reassertion of billing error. A creditor that has fully complied 
with the requirements of this section has no further responsibilities 
under this section (other than as provided in paragraph (g)(4) of this 
section) if a consumer reasserts substantially the same billing error.
    (i) Relation to Electronic Fund Transfer Act and Regulation E. If an 
extension of credit is incident to an electronic fund transfer, under an 
agreement between a consumer and a financial institution to extend 
credit when the consumer's account is overdrawn or to maintain a 
specified minimum balance in the consumer's account, the creditor shall 
comply with the requirements of Regulation E, 12 CFR 205.11 governing 
error resolution rather than those of paragraphs (a), (b), (c), (e), 
(f), and (h) of this section.
Sec. 226.14 Determination of annual percentage rate.
      

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                       Subpart B--Open-End Credit

    (a) General rule. The annual percentage rate is a measure of the 
cost of credit, expressed as a yearly rate. An annual percentage rate 
shall be considered accurate if it is not more than \1/8\ of 1 
percentage point above or below the annual percentage rate determined in 
accordance with this section.\31a\
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    \31a\ An error in disclosure of the annual percentage rate or 
finance charge shall not, in itself, be considered a violation of this 
regulation if: (1) The error resulted from a corresponding error in a 
calculation tool used in good faith by the creditor; and (2) upon 
discovery of the error, the creditor promptly discontinues use of that 
calculation tool for disclosure purposes, and notifies the Board in 
writing of the error in the calculation tool.

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    (b) Annual percentage rate for Secs. 226.5a and 226.5b disclosures, 
for initial disclosures and for advertising purposes. Where one or more 
periodic rates may be used to compute the finance charge, the annual 
percentage rate(s) to be disclosed for purposes of Secs. 226.5a, 226.5b, 
226.6, and 226.16 shall be computed by multiplying each periodic rate by 
the number of periods in a year.
    (c) Annual percentage rate for periodic statements. The annual 
percentage rate(s) to be disclosed for purposes of Sec. 226.7(d) shall 
be computed by multiplying each periodic rate by the number of periods 
in a year and, for purposes of Sec. 226.7(g), shall be determined as 
follows:
    (1) If the finance charge is determined solely by applying one or 
more periodic rates, at the creditor's option, either:
    (i) By multiplying each periodic rate by the number of periods in a 
year; or
    (ii) By dividing the total finance charge for the billing cycle by 
the sum of the balances to which the periodic rates were applied and 
multiplying the quotient (expressed as a percentage) by the number of 
billing cycles in a year.
    (2) If the finance charge imposed during the billing cycle is or 
includes a minimum, fixed, or other charge not due to the application of 
a periodic rate, other than a charge with respect to any specific 
transaction during the billing cycle, by dividing the total finance 
charge for the billing cycle by the amount of the balance(s) to which it 
is applicable \32\ and multiplying the quotient (expressed as a 
percentage) by the number of billing cycles in a year.\33\
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    \32\ If there is no balance to which the finance charge is 
applicable, an annual percentage rate cannot be determined under this 
section.
    \33\ Where the finance charge imposed during the billing cycle is or 
includes a loan fee, points, or similar charge that relates to the 
opening of the account, the amount of such charge shall not be included 
in the calculation of the annual percentage rate.
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    (3) If the finance charge imposed during the billing cycle is or 
includes a charge relating to a specific transaction during the billing 
cycle (even if the total finance charge also includes any other minimum, 
fixed, or other charge not due to the application of a periodic rate), 
by dividing the total finance charge imposed during the billing cycle by 
the total of all balances and other amounts on which a finance charge 
was imposed during the billing cycle without duplication, and 
multiplying the quotient (expressed as a percentage) by the number of 
billing cycles in a year,\34\ except that the annual percentage rate 
shall not be less than the largest rate determined by multiplying each 
periodic rate imposed during the billing cycle by the number of periods 
in a year.\35\
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    \34\ See appendix F regarding determination of the denominator of 
the fraction under this paragraph.
    \35\ See footnote 33.
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    (4) If the finance charge imposed during the billing cycle is or 
includes a minimum, fixed, or other charge not due to the application of 
a periodic rate and the total finance charge imposed during the billing 
cycle does not exceed 50 cents for a monthly or longer billing cycle, or 
the pro rata part of 50 cents for a billing cycle shorter than monthly, 
at the creditor's option, by multiplying each applicable periodic rate 
by the number of periods in a year, notwithstanding the provisions of 
paragraphs (c)(2) and (3) of this section.
    (d) Calculations where daily periodic rate applied. If the 
provisions of paragraph (c)(1)(ii) or (2) of this section apply and all 
or a portion of the finance charge is determined by the application of 
one or more daily periodic rates, the annual percentage rate may be 
determined either:
    (1) By dividing the total finance charge by the average of the daily 
balances and multiplying the quotient by the number of billing cycles in 
a year; or

[[Page 238]]

    (2) By dividing the total finance charge by the sum of the daily 
balances and multiplying the quotient by 365.

[Reg. Z, 46 FR 20892, Apr. 7, 1981, as amended at 47 FR 756, Jan. 7, 
1982; 48 FR 14886, Apr. 6, 1983; 54 FR 24688, June 9, 1989]
Sec. 226.15 Right of rescission.
    

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                       Subpart B--Open-End Credit
 
    (a) Consumer's right to rescind. (1)(i) Except as provided in 
paragraph (a)(1)(ii) of this section, in a credit plan in which a 
security interest is or will be retained or acquired in a consumer's 
principal dwelling, each consumer whose ownership interest is or will be 
subject to the security interest shall have the right to rescind: each 
credit ex