### Question
How is the "depository institution" defined?


### Answer
The term **depository institution** is defined in *31 U.S.C. § 5327* as follows -

> any financial institution described in subparagraph (A), (B), (C), (D), (E), or (F) of section 5312(a)(2)

#### Citation:
  - *31 U.S.C. § 5327*
  - Heading: **SUBTITLE IV-MONEY > CHAPTER 53-MONETARY TRANSACTIONS > SUBCHAPTER II-RECORDS AND REPORTS ON MONETARY INSTRUMENTS TRANSACTIONS**

