Federal Deposit Insurance Corporation. "Bank Reports and Capital Standards : Regulatory Reporting and Capital Guidance on the Financial Accounting Standards Board's Statement No. 133 - Derivatives and Hedging, FIL-3-99" in Inactive Financial Institution Letters
(January 14, 1999).
https://fraser.stlouisfed.org/title/7156/item/651589, accessed on February 9, 2026.