Federal Deposit Insurance Corporation. "Capital Standards : Federal Banking and Thrift Regulatory Agencies Issue Rulemakings Advancing Risk-Sensitive Capital Requirements for Sponsors of Asset-Backed Commercial Paper Programs Affected by "Financial Accounting Standards Board Interpretation No. 46, Consolidation of Variable Interest Entities," and Issuers of Consumer Securitizations with Early Amortization Provisions, FIL-74-2003" in Inactive Financial Institution Letters
(October 1, 2003).
https://fraser.stlouisfed.org/title/7156/item/652001, accessed on June 23, 2025.