California Code of Regulations
Title 10 - Investment
Chapter 1 - Commissioner of Business Oversight, Division of Financial Institutions
Subchapter 10 - Banks
Article 6 - California State Offices of Foreign (Other Nation) Banks
Subarticle 3 - Agencies and Branch Offices
Part 4 - Business and Operations-General
Subpart 2 - Books, Accounts, and Other Records
Section 10.14729 - Language

A subject institution shall make and keep the books, accounts, and other financial records for its subject offices in English. However, a subject institution may make and keep the books, accounts, and other financial records for its subject offices in a language other than English if it makes and keeps English translations of such books, accounts, and other financial records.

Note: Authority cited: Section 215, Financial Code. Reference: Section 1706, Financial Code.