Supervision and Regulation Letters

Supervision and Regulation Letters, commonly known as SR Letters, address significant policy and procedural matters related to the Federal Reserve System's supervisory responsibilities. Active SR letters are listed here in reverse chronological order. Obsolete letters or letters that contain confidential supervisory information are not included.
Learn more about SR Letters

1992

SR 92-40 (IB)

Call Report Treatment for Debt-for-Equity and Debt-for-Debt Exchanges

SR 92-39 (FIS)

Notification to State Member Banks on Federal Reserve Confirmations of Charge-offs Declared for Tax Purposes

SR 92-37 (FIS)

Clarification of August 28, 1992 Interpretation on Subordinated Debt

SR 92-28 (FIS)

Interagency Guidance on Coordination and Communication Between External Auditors and Examiners

SR 92-21 (FIS)

Interagency Agreement Relating to the Coordination of Major Criminal, Civil and Administrative Cases

SR 92-11 (FIS)

Asset-Backed Commercial Paper Programs

SR 92-8 (IB)

Advances by Banking Edge Corporations to Parent Institutions

SR 92-2 (FIS)

Treatment of Value Impaired Classifications for Asset Quality Purposes