Board of Governors of the Federal Reserve System (U.S.), 1935-. "Issuance of additional guidance to assist bank examiners in evaluations of credit risk management : Attachment 1" in Press Releases of the Board of Governors of the Federal Reserve System (June 30, 1998). https://fraser.stlouisfed.org/title/9237/item/674603/content/pdf/frsbog_pr_19980630-1, accessed on April 19, 2026.