N.Y. Comp. Codes R. & Regs. Tit. 3 § 52.2 - Statement of policy
Whether or not the foreign banking corporation is required to maintain eligible assets pursuant to the provisions of this Part, it is hereby declared to be the policy of the Banking Board that the foreign banking corporation shall maintain at the branch or agency the evidence of indebtedness, or other documentation, for any asset which appears in the books, accounts and records of that branch or agency as an asset of such branch or agency.
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