Federal Reserve Bank of Dallas. "Interagency Policy Statement on the Allowance for Loan and Lease Losses and Frequently Asked Questions : Press Release, Notice 06-62," District Notices (Federal Reserve Bank of Dallas) (December 13, 2006). https://fraser.stlouisfed.org/title/5569/item/615640/content/pdf/frbdallas_circ_20061213_no2006-62, accessed on August 7, 2026.