Board of Governors of the Federal Reserve System (U.S.), 1935-. "FFIEC announcement of appropriate regulatory reporting treatment for derivatives : Attachment 1" in Press Releases of the Board of Governors of the Federal Reserve System (December 29, 1998). https://fraser.stlouisfed.org/title/9237/item/674646/content/pdf/frsbog_pr_19981229-1, accessed on April 3, 2026.