{"data":{"id":"us/31-cfr-560.317","jurisdiction":"us","citation":"31 CFR 560.317","heading":"Credits or loans.","body":"The term credits or loans means any transfer or extension of funds or credit on a basis of an obligation to repay, or any assumption or guarantee of the obligation of another to repay an extension of funds or credit, including but not limited to: Overdrafts; currency swaps; purchases of debt securities issued by the Government of Iran; purchases of a loan made by another person; sales of financial assets subject to an agreement to repurchase; renewals or refinancings whereby funds or credits are transferred to or extended to a prohibited borrower or prohibited recipient; the issuance of standby letters of credit; and drawdowns on existing lines of credit.","path":["Title 31—Money and Finance: Treasury","Subtitle B—Regulations Relating to Money and Finance","CHAPTER V—OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY","PART 560—IRANIAN TRANSACTIONS AND SANCTIONS REGULATIONS","Subpart C—General Definitions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-31.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:25Z","sha256":"319f2c19db64ada0401e457327a6cea7516c36cf39d08645285566df0808d93e","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-560.316","next":"us/31-cfr-560.318"},"notice":"GroundRules: Original legal text. Not legal advice."}