Federal Deposit Insurance Corporation. "Capital Standards : Interagency Questions and Answers on the Capital Treatment of Recourse, Direct Credit Substitutes, and Residual Interests in Asset Securitizations, FIL-54-2002" in Inactive Financial Institution Letters
(May 24, 2002).
https://fraser.stlouisfed.org/title/7156/item/651871, accessed on June 15, 2025.