Board of Governors of the Federal Reserve System (U.S.), 1935-. "Working-group recommendations on disclosure of financial information by banking and securities firms : Attachment 2" in Press Releases of the Board of Governors of the Federal Reserve System (January 11, 2001). https://fraser.stlouisfed.org/title/9237/item/674314/content/pdf/frsbog_pr_20010111-2, accessed on March 5, 2026.