{"data":{"id":"us/12-cfr-24.4","jurisdiction":"us","citation":"12 CFR 24.4","heading":"Investment limits.","body":"(a) Limits on aggregate outstanding investments. A national bank's aggregate outstanding investments under this part may not exceed 5 percent of its capital and surplus, unless the bank is at least adequately capitalized and the OCC determines, by written approval of a written request by the bank to exceed the 5 percent limit, that a higher amount of investments will not pose a significant risk to the deposit insurance fund. In no case may a bank's aggregate outstanding investments under this part exceed 15 percent of its capital and surplus. When calculating the aggregate amount of its aggregate outstanding investments under this part, a national bank should follow generally accepted accounting principles, unless otherwise directed or permitted in writing by the OCC for prudential or safety and soundness reasons.\n(b) Limited liability. A national bank may not make an investment under this part that would expose the bank to unlimited liability.","path":["Title 12—Banks and Banking","CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY","PART 24—COMMUNITY AND ECONOMIC DEVELOPMENT ENTITIES, COMMUNITY DEVELOPMENT PROJECTS, AND OTHER PUBLIC WELFARE INVESTMENTS"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-12.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:16Z","sha256":"a776c31c013762981644132dd6a2bceee28bf5ecac0da9e1b7b33df6ab998165","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-24.3","next":"us/12-cfr-24.5"},"notice":"GroundRules: Original legal text. Not legal advice."}