Affiliate means, with respect to a company:
(1) Any subsidiary of the company and any other company that is consolidated with the company under applicable accounting standards; or
(2) For a company that is not subject to principles or standards referenced in paragraph (b)(1) of this section, any subsidiary of the company and any other company that would be consolidated with the company, if consolidation would have occurred if such principles or standards had applied.
12 CFR § 252.71
Unless defined in this section, terms that are set forth in 252.2 of this part and used in this subpart have the definitions assigned in 252.2. For purposes of this subpart: