Immediate family
(C) Immediate family with regard to a person means such person's spouse, parents, children, siblings, mother- and father-in-law, sons- and daughters-in-law, and brothers- and sisters-in-law.
Source
12 CFR § 563c.102
Scoping language
This section specifies the various line items which should appear on the face of the financial statements governed by this subpart C and additional disclosures which should be included with the financial statements in related notes.