For purposes of this part, the following definitions shall apply:
Applicable accounting standards. The term "applicable accounting standards" with respect to a company means:
Foreign nonbank financial company. The term "foreign nonbank financial company" means a company (other than a company that is, or is treated in the United States, as a bank holding company) that is-
Nonbank financial company. The term "nonbank financial company" means a U.S. nonbank financial company and a foreign nonbank financial company.
Nonbank financial company supervised by the Board. The term "nonbank financial company supervised by the Board" means a nonbank financial company or other company that the Council has determined under section 113 of the Dodd-Frank Act (12 U.S.C. 5323 ) should be supervised by the Board and for which such determination is still in effect.
State. The term "State" includes any State, commonwealth, territory, or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, American Samoa, Guam, and the United States Virgin Islands.
U.S. nonbank financial company. The term "U.S. nonbank financial company" means a company that-
12 C.F.R. §242.2