§__.26(b)(1) – 3
Q: If an institution makes a large number of loans off-shore, will examiners segregate the domestic loan-to-deposit ratio from the foreign loan-to-deposit ratio?
A3. No. Examiner will look at the institution’s net loan-to-deposit ratio for the whole institution, without any adjustments.
Source: Interagency Questions & Answers Regarding Community Reinvestment | July 2016