; and (B) as a deferred asset (as described in section 11.96 of the Financial Accounting Manual for Federal Reserve Banks, as in effect on the date of the enactment of this Act) and maintained separately from the balance sheet of the Federal Reserve Bank of New York and the Federal Reserve System, so as to not reduce or impact the calculation of total income or revenue generated by the Federal Reserve System, or otherwise reduce the total amount of net operating profits to be made available for remittance to the Treasury on an ongoing basis. 105. Specific requirements relating to covered banks (a) Terms of retail account services Any covered bank that holds, administers, or manages funds on behalf of any unincorporated person in a payments account, or otherwise accepts funds on deposit or for the purpose of providing public depository accounts services— (1) may not— (A) impose any fees, minimum balances, or maximum balances on such payments accounts or public depository accounts; or (B) include on such payments accounts or public depository accounts; (2) shall— (A) prominently brand any such payments account or public depository account as a public bank account in all account statements, marketing materials, and other communications of the public bank; and (B) provide such account holders with reasonable protection against losses caused by fraud or security breaches, as determined by the Corporation or the Director of the Bureau of Consumer Financial Protection, or both; and (3) may only close or restrict access to such payments accounts or public depository accounts on the basis of the mandate of the covered bank. (b) Terms of retail credit (1) In general Notwithstanding any provision of law, the annual percentage rate applicable to any extension of credit by a covered bank may not exceed the lesser of— (A) 15 percent on unpaid balances, inclusive of all finance charges