### Question
How does COMPREHENSIVE IRAN SANCTIONS, ACCOUNTABILITY, AND DIVESTMENT define financial institution?


### Answer
Under *22 U.S.C. § 8531*, **financial institution** is defined as:

> given that term in section 14 of the Iran Sanctions Act of 1996 (Public Law 104–172; 

#### Citation:
  - *22 U.S.C. § 8531*
  - Heading: **CHAPTER 92-COMPREHENSIVE IRAN SANCTIONS, ACCOUNTABILITY, AND DIVESTMENT > SUBCHAPTER II-DIVESTMENT FROM CERTAIN COMPANIES THAT INVEST IN IRAN**

