depository institution that is a savings association for the purposes of section 10(a) of the Home Owners’ Loan Act ( 12 U.S.C. 1467a(a) ). (b) Holding company supervision for other depository institutions (1) Requirements A person with a controlling interest in a depository institution that is a payment stablecoin issuer which is not subject to subsection (a) shall— (A) annually submit to the Comptroller or State bank supervisor, as applicable, and the Board— (i) audited financial statements