For the purposes of this part, the following definitions apply:
Affiliated company means any company (other than an insured depository institution or insured credit union) that controls, is controlled by, or is under common control with, a person.
Assistant Director means the Bureau's Assistant Director for Nonbank Supervision or her or his designee. The Director of the Bureau may perform the functions of the Assistant Director under this part. In the event there is no such Assistant Director, the Director of the Bureau may designate an alternative Bureau employee to fulfill the duties of the Assistant Director under this part.
Bureau means the Bureau of Consumer Financial Protection.
Completed fiscal year means a tax year including any fiscal year, calendar year, or short tax year. "Fiscal year," "calendar year," "tax year," and "short tax year" have the meanings attributed to them by the IRS as set forth in IRS Publication 538, which provides that:
Consumer means an individual or an agent, trustee, or representative acting on behalf of an individual.
Consumer financial product or service means any financial product or service, as defined in 12 U.S.C. 5481(15) , that is described in one or more categories under:
Dodd-Frank Act means the Dodd-Frank Wall Street Reform and Consumer Protection Act.
Larger participant means a nonbank covered person that has met a test under subpart B of this part within the period provided in § 1090.102 of this part.
Nonbank covered person means, except for persons described in 12 U.S.C. 5515(a) and 5516(a) :
Person means an individual, partnership, company, corporation, association (incorporated or unincorporated), trust, estate, cooperative organization, or other entity.
Supervision and supervisory activity mean the Bureau's exercise, or intended exercise, of supervisory authority, including by initiating or undertaking an examination, or requiring a report of a person, pursuant to 12 U.S.C. 5514 .
12 C.F.R. §1090.101