12 CFR 7.1006 : Banks And Banking (§ 1.1 To Parts 1816-1899) — (§ 1.1 To Parts 198-199) — Comptroller Of The Currency, Department Of The Treasury (§ 1.1 To Parts 198-199) — Activities And Operations (§ 7.1000 To § 7.5010) — National Bank And Federal Savings Association Powers (§ 7.1000 To § 7.1021) — Loan agreement providing for a national bank share in profits, income, or earnings or for stock warrants.

A national bank may take as consideration for a loan a share in the profit, income, or earnings from a business enterprise of a borrower. A national bank also may take as consideration for a loan a stock warrant issued by a business enterprise of a borrower, provided that the bank does not exercise the warrant. The share or stock warrant may be taken in addition to, or in lieu of, interest. The borrower's obligation to repay principal, however, may not be conditioned upon the value of the profit, income, or earnings of the business enterprise or upon the value of the warrant received.