source:
  type: statute
  id: bsa-31usc-5314
  authority: 31 U.S.C. §5314 — Foreign financial agency reports (FBAR)
  description: 31 U.S.C. §5314 — Foreign financial agency reports (FBAR). Out of scope
    for mortgage compliance — retained only as a cross-reference anchor.
  coverage_tier: context
obligations: []
