[
  {
    "digest": "sha256:00c244374619282b7b9cd46a7f2fa548f5d0e421cc59cdcc68de771cfa05487b",
    "excerpt_bytes": 1619,
    "clause_path": "12 CFR part 1026 Supplement I, comments 35(b)(2)(ii)-1 to -3 -- 'Limited exemption': property-tax escrow still required for condominium/PUD first-lien HPMLs regardless of master-policy insurance escrow",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-19/title-12.xml?part=1026&appendix=Supplement%20I%20to%20Part%201026",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR part 1026 Supplement I",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:033e47ce5f91bc0e2b22252bebfdfd7018622634e2eb9b0d04e875d1c61596bd",
    "excerpt_bytes": 477,
    "clause_path": "(a)(9)",
    "source_url": "https://www.law.cornell.edu/cfr/text/17/230.501",
    "retrieved_at": "2026-08-16",
    "scheme": "cfr",
    "id": "17 CFR 230.501(a)(9)",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:03baa08d1ea47c9d981675860d0d97d06716ba90776e53a542f1c51965033b05",
    "excerpt_bytes": 2443,
    "clause_path": "12 CFR 1026.35(b)(2)(iii) chapeau and (A)-(D), incl. (D)(1)-(2) -- small-creditor escrow-exemption four-condition conjunctive test",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-19/title-12.xml?part=1026&section=1026.35",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 1026.35",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:0838327bbb8c444c1557b7dd2e50879de9f9d4653aab4a8b5b895073ad214900",
    "excerpt_bytes": 787,
    "clause_path": "§5.3",
    "source_url": "https://openid.net/specs/authorization-api-1_0.html",
    "retrieved_at": "2026-08-17",
    "scheme": "openid-authzen",
    "id": "AuthZEN Authorization API 1.0 §5.3 Action",
    "registered_by": "sonnet",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:0dff1e8a1da70e73f32da4938c27333d9e194040a2afe1c663e78386b6539cd1",
    "excerpt_bytes": 706,
    "clause_path": "244.3(a) -- base risk retention requirement: the sponsor shall retain an economic interest in the credit risk of the securitized assets in accordance with any one of 244.4 through 244.10, which is what makes those sections satisfaction routes rather than exemptions",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=244&section=244.3",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 244.3",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:17beda64e1d58cb65e59b03136a1651e8f625bd1309a134b583db48cf993fca4",
    "excerpt_bytes": 12853,
    "clause_path": "223.42 -- subpart E: covered transactions exempt from the quantitative limits, collateral requirements, and low-quality asset prohibition",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=223&section=223.42",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 223.42",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:19b6da2ee9930ed5e98d94b68cc271fedb90f74b895869aa4ec78f4fa1c3d84c",
    "excerpt_bytes": 590,
    "clause_path": "(a)(8)",
    "source_url": "https://www.law.cornell.edu/cfr/text/17/230.501",
    "retrieved_at": "2026-08-16",
    "scheme": "cfr",
    "id": "17 CFR 230.501(a)(8)",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:2a0d8a9421bdf1e653800632f377f4d20201520e5e031a55e2dbbd867acfd62a",
    "excerpt_bytes": 1107,
    "clause_path": "Summary / When Will the Amendments Be Effective and What Are the Transition Requirements?",
    "source_url": "https://storage.fasb.org/ASU%202023-09.pdf",
    "retrieved_at": "2026-08-15",
    "scheme": "fasb-asu",
    "id": "ASU 2023-09",
    "registered_by": "opus",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:2d81dcf294e18d029b04d056da7de764a62ffa605ed2e660e0df6c4e46590066",
    "excerpt_bytes": 803,
    "clause_path": "Art 12(1)(a)-(e)",
    "source_url": "https://eur-lex.europa.eu/eli/reg/2016/1011/2024-01-09/eng",
    "retrieved_at": "2026-08-17",
    "scheme": "eu-regulation",
    "id": "Regulation (EU) 2016/1011 Art 12(1)",
    "registered_by": "sonnet",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:393146815712bf87aaab3508cc3b896ecd682e9a50c448d94d66ca7382117d79",
    "excerpt_bytes": 218,
    "clause_path": "(a)(2)",
    "source_url": "https://www.law.cornell.edu/cfr/text/17/230.501",
    "retrieved_at": "2026-08-16",
    "scheme": "cfr",
    "id": "17 CFR 230.501(a)(2)",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:3b26b7774945aee1a009cabb7eca54612954ffe8aeb61dc281c37946cd6c4402",
    "excerpt_bytes": 12202,
    "clause_path": "ASC 280-10-50-22 through 50-26C; 55-15A,55-15B,55-15G; effective date",
    "source_url": "https://storage.fasb.org/ASU%202023-07.pdf",
    "retrieved_at": "2026-08-15",
    "scheme": "fasb-asu",
    "id": "ASU 2023-07",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:3c46d7df5c5d9e4e5d97212218051610543e9d52fbaa2dc618aa46656947cbf2",
    "excerpt_bytes": 1137,
    "clause_path": "223.14(f)(1)-(3) -- transactions to which the collateral requirements do not apply: acceptances, the unused portion of certain extensions of credit, secondary-market purchases of affiliate debt securities",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=223&section=223.14",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 223.14",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:3c8d6d11d39ed0f5cccff887f7593b31a1c7c717c9163a1a80ff77b5304e5879",
    "excerpt_bytes": 19046,
    "clause_path": "12 CFR part 1026 Supplement I, comment 35(b)(2)(iii)-1 (chapeau + i-iv) -- 'the following four conditions', 2,000 sold/assigned/transferred covered-transaction leg, CY2026 asset threshold $2,785,000,000, no-other-escrows leg",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-19/title-12.xml?part=1026&appendix=Supplement%20I%20to%20Part%201026",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR part 1026 Supplement I",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:3eb779f0a0b9f5c4f604f9fab212311b7a6e3824aed99cf462a7c9adc849d978",
    "excerpt_bytes": 3899,
    "clause_path": "Commentary paras 80, 81, 84, 85, 91",
    "source_url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2022/03/tax-challenges-arising-from-the-digitalisation-of-the-economy-commentary-to-the-global-anti-base-erosion-model-rules-pillar-two-first-edition_d97d7096/1e0e9cd8-en.pdf",
    "retrieved_at": "2026-08-17",
    "scheme": "oecd-globe",
    "id": "GloBE Commentary Art 5.5",
    "registered_by": "opus",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:43707a153c602d07a81a901e73beaa475dd1b4e9c46b667af650d61c82162d3f",
    "excerpt_bytes": 1037,
    "clause_path": "Reg 19(2),19(3)(a)-(d)",
    "source_url": "https://taxguru.in/sebi/securities-exchange-board-india-index-providers-regulations-2024.html",
    "retrieved_at": "2026-08-17",
    "scheme": "sebi-regulation",
    "id": "SEBI (Index Providers) Regulations, 2024 Reg 19",
    "registered_by": "sonnet",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:4438cfe4064fed6080799ad3b7d44f62b8f5c8c87d72e83f89208157e95fd6ab",
    "excerpt_bytes": 302,
    "clause_path": "244.6(b) -- eligible ABCP conduits: how an ABCP conduit sponsor satisfies the 244.3 risk retention requirement (an alternative satisfaction route, not an exemption)",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=244&section=244.6",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 244.6",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:470a5c00f7bd35796e923ac28f4d179e7b407edbb33a2ba9e15e6a178483d354",
    "excerpt_bytes": 1370,
    "clause_path": "Summary / What Are the Main Provisions? / Income Taxes Paid",
    "source_url": "https://storage.fasb.org/ASU%202023-09.pdf",
    "retrieved_at": "2026-08-15",
    "scheme": "fasb-asu",
    "id": "ASU 2023-09",
    "registered_by": "opus",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:475fcdade4fa8161e3c8c179f2d281a365bee9f54a6c3f6acc4af15c54f1bccd",
    "excerpt_bytes": 557,
    "clause_path": "§6.1",
    "source_url": "https://openid.net/specs/authorization-api-1_0.html",
    "retrieved_at": "2026-08-17",
    "scheme": "openid-authzen",
    "id": "AuthZEN Authorization API 1.0 §6.1 Access Evaluation API Request",
    "registered_by": "sonnet",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:4a7105bb64fe54be21ed2ce832cea896b4b3a09e7518426a51fba825c36d5703",
    "excerpt_bytes": 1796,
    "clause_path": "§3.4(3)",
    "source_url": "https://www.bankingsupervision.europa.eu/ecb/pub/pdf/ssm.supervisory_guides240503_riskreporting.en.pdf",
    "retrieved_at": "2026-08-17",
    "scheme": "ecb-guide",
    "id": "ECB RDARR Guide (May 2024) §3.4(3)",
    "registered_by": "sonnet",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:55eb73880210ba672eed31d82a929c8fc1a558aebc8700615970efc0fc021777",
    "excerpt_bytes": 1213,
    "clause_path": "Art 13(1)(a),(c),(d)",
    "source_url": "https://eur-lex.europa.eu/eli/reg/2016/1011/2024-01-09/eng",
    "retrieved_at": "2026-08-17",
    "scheme": "eu-regulation",
    "id": "Regulation (EU) 2016/1011 Art 13(1)",
    "registered_by": "sonnet",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:60cd4ad33cd39cfda9767376441c09ea1408d51cfa52731bc98e43f8ad93c916",
    "excerpt_bytes": 1649,
    "clause_path": "12 CFR 1026.35(b)(2)(v); (b)(2)(vi)(A)-(C) -- commitment-to-acquire override and insured-depository/credit-union alternative exemption",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-19/title-12.xml?part=1026&section=1026.35",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 1026.35",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:61bc9addb7b4251e54464e7cf22d0ebe5bed04852f366acd21e9a961c96deb04",
    "excerpt_bytes": 159,
    "clause_path": "244.9(b) -- open market CLOs: how a sponsor satisfies the 244.3 risk retention requirement for an open market CLO transaction (an alternative satisfaction route, not an exemption)",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=244&section=244.9",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 244.9",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:6bc1e0fdf4a52150280168aedaedfcb311805668197d08b9c3584d9cf21066ae",
    "excerpt_bytes": 1847,
    "clause_path": "Article 5.5.1 through 5.5.4",
    "source_url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2021/12/tax-challenges-arising-from-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two_eed81a23/782bac33-en.pdf",
    "retrieved_at": "2026-08-17",
    "scheme": "oecd-globe",
    "id": "GloBE Model Rules Art 5.5",
    "registered_by": "opus",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:6bc2daccdfa1d2d749a9cb5104be41c9b1f91219b9a2484e806c069b3581aa56",
    "excerpt_bytes": 1058,
    "clause_path": "§5.5",
    "source_url": "https://openid.net/specs/authorization-api-1_0.html",
    "retrieved_at": "2026-08-17",
    "scheme": "openid-authzen",
    "id": "AuthZEN Authorization API 1.0 §5.5 Decision",
    "registered_by": "sonnet",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:704191f0bc1f03711056ae214a004a4508b469102222c1fef11cfaf264071b7f",
    "excerpt_bytes": 1786,
    "clause_path": "FAQ 398 -- the 50 Percent Rule speaks only to ownership, not control: an entity controlled but not owned 50 percent or more by blocked persons is not automatically blocked, with a caution to treat such entities carefully",
    "source_url": "https://ofac.treasury.gov/faqs/398",
    "retrieved_at": "2026-08-22",
    "scheme": "ofac",
    "id": "OFAC 50 Percent Rule FAQ 398",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:7281c8642064555f7f1375fdcf4a89ed513fa438cd62b358c865c33ce26b901e",
    "excerpt_bytes": 390,
    "clause_path": "(a)",
    "source_url": "https://www.law.cornell.edu/cfr/text/17/230.501",
    "retrieved_at": "2026-08-16",
    "scheme": "cfr",
    "id": "17 CFR 230.501(a)",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:72911317869c2eeba2634a535283a0bccad4f58ccd5136c9170ba7c4dd01eab7",
    "excerpt_bytes": 3355,
    "clause_path": "MLA 9-10, MAPR Calculation Examples #1-#3",
    "source_url": "https://files.consumerfinance.gov/f/documents/092016_cfpb_MLAExamManualUpdate.pdf",
    "retrieved_at": "2026-08-22",
    "scheme": "cfpb",
    "id": "CFPB Supervision and Examination Manual, MLA (Sept 2016)",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:78c27bf761a74f2c527196a7ea03d4345c5b97d04bebf341e76e6e1858a6b955",
    "excerpt_bytes": 395,
    "clause_path": "(a)(3)",
    "source_url": "https://www.law.cornell.edu/cfr/text/17/230.501",
    "retrieved_at": "2026-08-16",
    "scheme": "cfr",
    "id": "17 CFR 230.501(a)(3)",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:874f502629427c1761dd8fce3ef48cb91699bf6e23231919f9080fcca05845c9",
    "excerpt_bytes": 956,
    "clause_path": "Ch5 para 28",
    "source_url": "https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-minimum-tax/side-by-side-package.pdf",
    "retrieved_at": "2026-08-15",
    "scheme": null,
    "id": null,
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:884d7a32607752e5550c66f152673b413dfd6acbf7364bfd233dfcb46d821c61",
    "excerpt_bytes": 4326,
    "clause_path": "(c)(1)(i)-(ii)",
    "source_url": "https://www.govinfo.gov/content/pkg/CFR-2025-title42-vol3/xml/CFR-2025-title42-vol3-sec423-137.xml",
    "retrieved_at": "2026-08-16",
    "scheme": "cfr",
    "id": "42 CFR 423.137(c)(1)",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:8fd3e1dae10793badbe6c871a6d2aa2d169a1a664f0e0ead79dc241e7216d7f5",
    "excerpt_bytes": 6951,
    "clause_path": "III.D.3 Computing the MAPR (Examples 1-3)",
    "source_url": "https://www.federalregister.gov/documents/full_text/text/2015/07/22/2015-17480.txt",
    "retrieved_at": "2026-08-22",
    "scheme": "fr",
    "id": "80 FR 43583",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:900bf87a953ba8e2dad62aa738eecdd91354505bdb2deee7ed9f407fc0c91321",
    "excerpt_bytes": 2079,
    "clause_path": "(e)(3)(i)-(iii) -- good-faith determination for estimated closing costs: general rule, the 10 percent aggregate limited-increase test at (e)(3)(ii)(A)-(C), and the (e)(3)(iii)(A)-(E) variations permitted",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=1026&section=1026.19",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 1026.19",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:95fe5d4872369d044b7956a79d6174a76807766b0ea19cc5b5556ba7cbc5a0c0",
    "excerpt_bytes": 13137,
    "clause_path": "244.19 -- general exemptions: US government-backed, agricultural, state and municipal, qualified scholarship funding bond, pass-through resecuritization, US-guaranteed asset, FDIC, student loan, community-focused lending, and three-to-four unit mortgage transactions",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=244&section=244.19",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 244.19",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:991ba7b4a7f70912be3d1c0e8bb6b97c78d499a5a61d1792d701e3464cfd71e5",
    "excerpt_bytes": 746,
    "clause_path": "§5.1",
    "source_url": "https://openid.net/specs/authorization-api-1_0.html",
    "retrieved_at": "2026-08-17",
    "scheme": "openid-authzen",
    "id": "AuthZEN Authorization API 1.0 §5.1 Subject",
    "registered_by": "sonnet",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:9b9e0b85a6a9a0a3e5c13e3fb3ae2b118f191408aede45dd625c48a4d2f0aa4c",
    "excerpt_bytes": 1756,
    "clause_path": "12 CFR 1026.35(b)(1); (b)(2) chapeau; (b)(2)(i)(A)-(E); (b)(2)(ii) -- escrow requirement, five categorical exemptions, condominium master-policy limited exemption",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-19/title-12.xml?part=1026&section=1026.35",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 1026.35",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:9d610cc2d0fcfd2d8054a93036b43241f0b8545550d71e6935e07b2d2b7600b5",
    "excerpt_bytes": 13839,
    "clause_path": "Administrative Guidance on Art 9.1 (Jan 2025), revised Commentary paras 6.4, 8-8.5 and Example 9.1.2-1",
    "source_url": "https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-minimum-tax/administrative-guidance-article-9-1-globe-rules-pillar-two-january-2025.pdf",
    "retrieved_at": "2026-08-17",
    "scheme": "oecd-globe-ag",
    "id": "OECD AG on Art 9.1 Jan 2025",
    "registered_by": "opus",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:a39484003bbfbdaf40c2776fa935146528e95a356335d534e3f72271ffee6ec4",
    "excerpt_bytes": 2235,
    "clause_path": "Example 5.5.2-1",
    "source_url": "https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-minimum-tax/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-erosion-model-rules-pillar-two-examples.pdf",
    "retrieved_at": "2026-08-17",
    "scheme": "oecd-globe",
    "id": "GloBE Examples 5.5.2-1",
    "registered_by": "opus",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:a3cf2246a016eff040a53cfeec80ea34742b8bc9ecd6bdc17f195ec35e477096",
    "excerpt_bytes": 3679,
    "clause_path": "223.14(b)(1)(i)-(iv), (c), (d) -- the collateral ladder setting 100/110/120/130 percent by collateral class, the ineligible-collateral list, and the perfection and priority requirements",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=223&section=223.14",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 223.14",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:a4f3cf709c9aded4aa6103d75e9a4dbd0ae956c9551fe9a0a5b066088d04fd0a",
    "excerpt_bytes": 319,
    "clause_path": "§6.2",
    "source_url": "https://openid.net/specs/authorization-api-1_0.html",
    "retrieved_at": "2026-08-17",
    "scheme": "openid-authzen",
    "id": "AuthZEN Authorization API 1.0 §6.2 Access Evaluation API Response",
    "registered_by": "sonnet",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:a558362611d0ca8dcfc5c1526c76ddfa721e0804d9346a49116e829d7586ca9b",
    "excerpt_bytes": 3041,
    "clause_path": "12 CFR 1026 Appendix J (a)(2) -- actuarial-method balance recurrence, authority for rounding_steps 4 (principal_component) and 5 (closing_balance)",
    "source_url": "https://www.consumerfinance.gov/rules-policy/regulations/1026/j/",
    "retrieved_at": "2026-08-16",
    "scheme": "cfr",
    "id": "12 CFR 1026 Appendix J",
    "registered_by": "sonnet",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:a999642aced1ae446b09ed5a481dce13d74f6670995be8e9339e754939c74dd8",
    "excerpt_bytes": 1151,
    "clause_path": "Summary / When Will the Amendments Be Effective and What Are the Transition Requirements?",
    "source_url": "https://storage.fasb.org/ASU%202023-07.pdf",
    "retrieved_at": "2026-08-15",
    "scheme": "fasb-asu",
    "id": "ASU 2023-07",
    "registered_by": "opus",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:ad5d91318b31c688ac6b805e2c649c0546ae1a84a6a7e13a2954e088ad836651",
    "excerpt_bytes": 2399,
    "clause_path": "223.15(a)-(b) -- prohibition on a member bank purchasing a low-quality asset from an affiliate, and the loan-participation renewal exemption",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=223&section=223.15",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 223.15",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:af7d29868cf715088273c064e9d5c8d40f9caf13ca95ed896c2a6cb3e23cd3c6",
    "excerpt_bytes": 2475,
    "clause_path": "GloBE Model Rules Art 9.1 (9.1.1-9.1.3), Tax Attributes Upon Transition",
    "source_url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2021/12/tax-challenges-arising-from-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two_eed81a23/782bac33-en.pdf",
    "retrieved_at": "2026-08-17",
    "scheme": "oecd-globe",
    "id": "GloBE Model Rules Art 9.1",
    "registered_by": "opus",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:b4f09c5a07a458a55c725a633072338861b795da1c6def7983e07ec6981ff269",
    "excerpt_bytes": 3806,
    "clause_path": "244.15 -- the operative exemption of the 244.14 through 244.18 block: reduced risk retention for securitizations of qualifying commercial loans, commercial real estate loans, and automobile loans",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=244&section=244.15",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 244.15",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:b523793b29e30669d51a91b8e093010d2b9ffeb35763f10cd20ea5fc8811a960",
    "excerpt_bytes": 1924,
    "clause_path": "12 CFR 1026 Appendix J (b)(6) -- stub-period fraction pricing precedent for UNIT_PERIOD",
    "source_url": "https://www.consumerfinance.gov/rules-policy/regulations/1026/j/",
    "retrieved_at": "2026-08-15",
    "scheme": "cfr",
    "id": "12 CFR 1026 Appendix J",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:b59c85bda8a9837400e25f5d515b48e364b7232c01caff7fcdfd72cb8788e8a6",
    "excerpt_bytes": 3621,
    "clause_path": "(k)(1)-(3) -- whole-rule applicability exemptions: (k)(1) investment-company/insurance-separate-account limited business, (k)(2)(i) Special Account for the Exclusive Benefit of Customers, (k)(2)(ii) introducing broker clearing fully disclosed, (k)(3) Commission exemption on written application",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-17.xml?part=240&section=240.15c3-3",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "17 CFR 240.15c3-3",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:b6f3e42e447c118fe76fb8557d6b065a56311bf7f1ce1b1ac141186ad65da011",
    "excerpt_bytes": 877,
    "clause_path": "Reg 18(1),18(3)",
    "source_url": "https://taxguru.in/sebi/securities-exchange-board-india-index-providers-regulations-2024.html",
    "retrieved_at": "2026-08-17",
    "scheme": "sebi-regulation",
    "id": "SEBI (Index Providers) Regulations, 2024 Reg 18",
    "registered_by": "sonnet",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:bb9943b66e58b982d5de1473a1cb924a61b960a86b5a5c935ec09b956de0e770",
    "excerpt_bytes": 376,
    "clause_path": "Art 12(1)(e)",
    "source_url": "https://eur-lex.europa.eu/eli/reg/2016/1011/2024-01-09/eng",
    "retrieved_at": "2026-08-17",
    "scheme": "eu-regulation",
    "id": "Regulation (EU) 2016/1011 Art 12(1)(e)",
    "registered_by": "sonnet",
    "registered_at": "2026-08-20"
  },
  {
    "digest": "sha256:c5d3f0616e14699c79f3bc20083a58eb97cfc20dac6b6c45e43f5a4aa604bd1e",
    "excerpt_bytes": 791,
    "clause_path": "244.9(b) and (c)(1) -- open market CLOs: a sponsor satisfies the 244.3 requirement for an open market CLO transaction where each asset is a CLO-eligible loan tranche whose lead arranger retains a minimum 5 percent of the face amount",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=244&section=244.9",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 244.9",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:c9527ebf137eca82b261f92212e6e2468127b276be963c3f9d74e9fcc7d9818d",
    "excerpt_bytes": 5708,
    "clause_path": "223.16(c) -- exclusions from the quantitative limits of 223.11/223.12 and the collateral requirements of 223.14 for riskless principal transactions, brokerage commissions and agency fees, preexisting lines of credit, and general purpose credit card transactions",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=223&section=223.16",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 223.16",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:cb90bdbdd00a98af6066dc502b7ce73850cdb0751d4a7aab44723811ea72bd4f",
    "excerpt_bytes": 1651,
    "clause_path": "RIA n.347 installment-loan worked example",
    "source_url": "https://www.federalregister.gov/documents/full_text/text/2015/07/22/2015-17480.txt",
    "retrieved_at": "2026-08-22",
    "scheme": "fr",
    "id": "80 FR 43603",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:cce80b441362fc1b647447bf060d46adafb9c2b4444a5d232aad0fbd096731ac",
    "excerpt_bytes": 788,
    "clause_path": "Article 143(3) -- CASP transitional regime: providers lawfully serving before 30 December 2024 may continue until 1 July 2026 or until authorisation under Article 63 is granted or refused, whichever is sooner; Member States may disapply or shorten the regime",
    "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02023R1114-20240109",
    "retrieved_at": "2026-08-22",
    "scheme": "eu",
    "id": "Regulation (EU) 2023/1114 Art 143(3)",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:d4b73e62c38ad9fc7e5d9ec1f202acafaf62f971bd3f826b2e5b88e82a17763b",
    "excerpt_bytes": 1321,
    "clause_path": "Article 6(3a) -- NPE securitisation derogation: where a non-refundable purchase price discount has been agreed, the 5 percent material net economic interest is measured against the net value of the non-performing exposures plus the nominal value of any performing exposures",
    "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02017R2402-20210409",
    "retrieved_at": "2026-08-22",
    "scheme": "eu",
    "id": "Regulation (EU) 2017/2402 Art 6(3a)",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:d58d3558747aaba8e5207417482dd2a35ef11b2fadc9e07d8546c71a2bee8b59",
    "excerpt_bytes": 7081,
    "clause_path": "Section 4.16 Day Count Fraction (a)-(h) -- 30/360 US, 30E/360, 30E/360 (ISDA), Actual/360, Actual/365 Fixed, Actual/Actual (ISDA)",
    "source_url": "https://www.sc.com/en/uploads/sites/66/content/docs/2006-ISDA-Definitions.pdf",
    "retrieved_at": "2026-08-15",
    "scheme": "isda",
    "id": "2006 ISDA Definitions Sec 4.16",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:d78f5269b45bbe6dbe674a9756a051bde8adfa35fcb571638d71fe6777a468ab",
    "excerpt_bytes": 5944,
    "clause_path": "244.20 -- safe harbor for certain foreign-related securitization transactions",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=244&section=244.20",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 244.20",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:da42892b2aa6058c7c7def220fe3fc7f5446c0a58987b6b8ce83fd2927f24def",
    "excerpt_bytes": 837,
    "clause_path": "§5.2",
    "source_url": "https://openid.net/specs/authorization-api-1_0.html",
    "retrieved_at": "2026-08-17",
    "scheme": "openid-authzen",
    "id": "AuthZEN Authorization API 1.0 §5.2 Resource",
    "registered_by": "sonnet",
    "registered_at": "2026-08-17"
  },
  {
    "digest": "sha256:de3005f9b2846ff25659cc52323f9bce8093981048dd8ae03553686389afc980",
    "excerpt_bytes": 767,
    "clause_path": "Ch5 box item 1",
    "source_url": "https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-minimum-tax/side-by-side-package.pdf",
    "retrieved_at": "2026-08-15",
    "scheme": null,
    "id": null,
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:dfda288c3ccd698d6562b77b8f7221c281ad9603a5fddcf8c7bc4e5697d05235",
    "excerpt_bytes": 1638,
    "clause_path": "12 CFR part 1026 Supplement I, comment 35(b)(2)(v)-1 -- 'Forward commitments': an otherwise-exempt creditor must escrow when the loan is subject at consummation to a commitment to be acquired by a non-exempt purchaser",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-19/title-12.xml?part=1026&appendix=Supplement%20I%20to%20Part%201026",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR part 1026 Supplement I",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:e06256fcc4b52d2bd5515924e1eb56a0699143d518a4554259b60e0ff414ca10",
    "excerpt_bytes": 993,
    "clause_path": "FAQ 400 -- transactions involving a blocked individual acting on behalf of the non-blocked entity that individual controls remain prohibited, notwithstanding FAQ 398",
    "source_url": "https://ofac.treasury.gov/faqs/400",
    "retrieved_at": "2026-08-22",
    "scheme": "ofac",
    "id": "OFAC 50 Percent Rule FAQ 400",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:e3890b4f3b32cdd2254b18c2313f4d9365b9b4d5b157ffe3f281280e39dd01e0",
    "excerpt_bytes": 5195,
    "clause_path": "32 CFR 232.4(c)-(d)",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-01/title-32.xml?part=232",
    "retrieved_at": "2026-08-14",
    "scheme": "cfr",
    "id": "32 CFR 232.4",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:e66b72f9d391214a87925ca5dbc2a2c4ed3b6431c917705518285dd78debc5c9",
    "excerpt_bytes": 3655,
    "clause_path": "223.41 -- subpart E: covered transactions exempt from the quantitative limits and collateral requirements",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=223&section=223.41",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 223.41",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:e7b6d2ef8cd599d8cc6023018d74601e55a694fa6ea093ed86a2b882a490cb57",
    "excerpt_bytes": 877,
    "clause_path": "244.21 -- additional exemptions by joint agency action",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=244&section=244.21",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 244.21",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:ecd621f3fe6bc4c2f5f4a0cca50e8f8303ce1d13816b5f169b2844587abbf067",
    "excerpt_bytes": 398,
    "clause_path": "Ch5 box item 6",
    "source_url": "https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-minimum-tax/side-by-side-package.pdf",
    "retrieved_at": "2026-08-15",
    "scheme": null,
    "id": null,
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:ee3890d78e04a0c99b61ebd7536de2b9a12495f7571aa1d91d455d5abfa497f6",
    "excerpt_bytes": 1928,
    "clause_path": "(a)(1)",
    "source_url": "https://www.law.cornell.edu/cfr/text/17/230.501",
    "retrieved_at": "2026-08-16",
    "scheme": "cfr",
    "id": "17 CFR 230.501(a)(1)",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:f16b411d4a4c70df77a2c3181a81da7a0b24681845d5f15b29e88536afd1c123",
    "excerpt_bytes": 15147,
    "clause_path": "ASC 740-10-50-12 through 50-13; BC35-BC40",
    "source_url": "https://storage.fasb.org/ASU%202023-09.pdf",
    "retrieved_at": "2026-08-15",
    "scheme": "fasb-asu",
    "id": "ASU 2023-09",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:f401f66dffdd21e008a8e388ea6461475430311df60a70f88b7fa2de5826fcc6",
    "excerpt_bytes": 706,
    "clause_path": "Summary / Who Is Affected by the Amendments in This Update?",
    "source_url": "https://storage.fasb.org/ASU%202023-07.pdf",
    "retrieved_at": "2026-08-15",
    "scheme": "fasb-asu",
    "id": "ASU 2023-07",
    "registered_by": "opus",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:f4b185c6deb193c426c26fd7b51883387fd14321ba67536dc512a9ebb1b1a1fc",
    "excerpt_bytes": 4264,
    "clause_path": "FAS 131 ¶17-20, ¶24",
    "source_url": "https://storage.fasb.org/fas131.pdf",
    "retrieved_at": "2026-08-15",
    "scheme": "fasb-fas",
    "id": "FAS 131",
    "registered_by": "sonnet",
    "registered_at": "2026-08-16"
  },
  {
    "digest": "sha256:f9431142e866936dba76356b8c77f09c254f84168d20a396395af9c078171938",
    "excerpt_bytes": 4259,
    "clause_path": "12 CFR part 1026 Supplement I, comments 35(b)(2)(vi)(A)-1 and 35(b)(2)(vi)(B)-1 -- CY2026 insured-DI asset threshold $12,485,000,000 and the 1,000-loan first-lien principal-dwelling count contrasted with the 2,000-loan (b)(2)(iii)(B) count",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-19/title-12.xml?part=1026&appendix=Supplement%20I%20to%20Part%201026",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR part 1026 Supplement I",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:fd2f6778cbe885ba22eb6e5c1278a696f58bf873d5158812190e6e1af39f2a88",
    "excerpt_bytes": 3347,
    "clause_path": "(e)(3)(iv)(A)-(F) -- the six grounds for using a revised estimate: changed circumstance affecting settlement charges (incl. the (A)(1)-(3) definition), changed circumstance affecting eligibility, consumer-requested revisions, interest-rate-dependent charges, expiration, delayed settlement on a construction loan",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=1026&section=1026.19",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 1026.19",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  },
  {
    "digest": "sha256:fdf7db85306d01501a803d0fa28b2c8139e641267b7e3bf3cbd1f50812fe6e25",
    "excerpt_bytes": 523,
    "clause_path": "244.10(b) -- qualified tender option bonds: the risk retention options available to a tender option bond sponsor (an alternative satisfaction route, not an exemption)",
    "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-08-20/title-12.xml?part=244&section=244.10",
    "retrieved_at": "2026-08-22",
    "scheme": "cfr",
    "id": "12 CFR 244.10",
    "registered_by": "opus",
    "registered_at": "2026-08-22"
  }
]