'Applicable financial entities' include:
Financial institutions (banks, trust companies, building and loan associations, and savings and loan associations).
Credit unions.
Corporate subsidiaries of financial institutions or credit unions.
Federal government agencies.
Lending organizations (e.g. credit card companies, finance companies, etc.).
Federal executive agencies, their successors or subunits (e.g. Federal Deposit Insurance Corporation (FDIC), The Resolution Trust Corporation (RTC), The National Credit Union Administration (NCUA), etc.). In short, it's almost any institution that extends loans or lines of credit.