Federal Reserve Regulatory Service
4-866
SAVINGS AND LOAN HOLDING COMPANIES—Listing of Federal Reserve Guidance Applicable to Savings and Loan Holding Companies Issued Prior to the Transfer Date of July 21, 2011*
SR letters are available on the Board’s website at www.federalreserve.gov/bankinforeg/srletters/srletters.
| SR Letter | Title | Comments |
|---|---|---|
| SR-11-10 | Interagency Counterparty Credit Risk Management Guidance | |
| SR-11-9 | Interagency Supplement to Authentication in an Internet Banking Environment | |
| SR-11-7 | Guidance on Model Risk Management | |
| SR-11-6 | Guidance on Accepting Accounts from Foreign Embassies, Consulates, and Missions (foreign missions) | |
| SR-11-1 | Impact of High-Cost Credit Protection Transactions on the Assessment of Capital Adequacy | |
| SR-10-17 | Underwriting Standards for Small Business Loans Originated under the Small Business Lending Fund Program | |
| SR-10-12 | Interagency Supervisory Guidance on Bargain Purchases and FDIC- and NCUA-Assisted Acquisitions | |
| SR-10-10 | Interagency Guidance on Correspondent Concentration Risk | |
| SR-10-6 | Interagency Policy Statement on Funding and Liquidity Risk Management | |
| SR-10-3 | FFIEC Retail Payment Systems Booklet | Outdated announcement. Refer to the Retail Payment Systems booklet of the FFIEC Information Technology Examination Handbook. |
| SR-10-1 | Interagency Advisory on Interest Rate Risk | |
| SR-09-7 | Prudent Commercial Real Estate Loan Workouts | |
| SR-09-4 | Applying Supervisory Guidance and Regulations on the Payment of Dividends, Stock Redemptions, and Stock Repurchases at Bank Holding Companies (revised 3/27/2009) | |
| SR-09-1 | Application of the Market Risk Rule in Bank Holding Companies and State Member Banks | |
| SR-08-12 | Revisions to the Guide to the Interagency Country Exposure Review Committee (ICERC) Process | |
| SR-08-9 / CA 08-12 | Consolidated Supervision of Bank Holding Companies and the Combined U.S. Operations of Foreign Banking Organizations | Partially superseded by SR-12-17 / CA 12-14, “Consolidated Supervision Framework for Large Financial Institutions.” |
| SR-08-8 / CA 08-11 | Compliance Risk Management Programs and Oversight at Large Banking Organizations with Complex Compliance Profiles | |
| SR-08-4 | Qualification Process for Advanced Approaches Risk-Based Capital Framework Implementation | Made inactive by SR-16-9, “Inactive Supervisory Guidance.” Refer to the Board’s regulatory capital rules at 12 CFR part 217 (Regulation Q). |
| SR-08-3 | FFIEC Business Continuity Planning Booklet | Outdated announcement. Refer to the Business Continuity Planning booklet of the FFIEC Information Technology Examination Handbook. |
| SR-07-19 | Confidentiality Provisions in Third-Party Agreements | |
| SR-07-18 | FFIEC Guidance on Pandemic Planning | Made inactive by SR-20-3 / CA 20-2, “Interagency Statement on Pandemic Planning.” |
| SR-07-16 / CA 07-4 | Statement on Loss Mitigation Strategies for Servicers of Residential Mortgages | |
| SR-07-12 / CA 07-3 | Statement on Subprime Mortgage Lending | |
| SR-07-11 | The Fair Value Option and the Applicability of the Market Risk Capital Rule | |
| SR-07-7 / CA 07-2 | Guidance on Filing Notices of Proposed Class Action Settlements | |
| SR-07-6 / CA 07-1 | Working with Mortgage Borrowers | |
| SR-07-5 | Interagency Statement on Sound Practices Concerning Elevated Risk Complex Structured Finance Activities | |
| SR-07-1 | Interagency Guidance on Concentrations in Commercial Real Estate | |
| SR-06-17 | Interagency Policy Statement on the Allowance for Loan and Lease Losses (ALLL) | Partially superseded by SR-20-12, “Interagency Policy Statement on Allowances for Credit Losses,” and SR-20-13, “Interagency Guidance on Credit Risk Review Systems.” |
| SR-06-15 / CA 06-12 | Interagency Guidance on Nontraditional Mortgage Product Risks | |
| SR-06-13 | Questions and Answers Related to Interagency Guidance on Authentication in an Internet Banking Environment | |
| SR-06-12 | FFIEC Information Security Booklet | Outdated announcement. Refer to the Information Security booklet of the FFIEC Information Technology Examination Handbook. |
| SR-06-5 | Influenza Pandemic Preparedness | Made inactive by SR-20-3 / CA 20-2, “Interagency Statement on Pandemic Planning.” |
| SR-06-4 | Interagency Advisory on the Unsafe and Unsound Use of Limitation of Liability Provisions in External Audit Engagement Letters | |
| SR-06-1 | Interagency Guidance on Sharing Suspicious Activity Reports with Head Offices and Controlling Companies | |
| SR-05-26 | Special Post-Employment Restriction Set Forth in the Intelligence Reform and Terrorism Prevention Act of 2004 | Superseded by SR-16-16 / CA 16-7, “Special Post-Employment Restriction for Senior Examiners.” |
| SR-05-21 | Guidance on the Examination Treatment of Assets Related to the Tobacco Transition Payment Program | Made inactive by SR-16-9. Program expired. |
| SR-05-19 | Interagency Guidance on Authentication in an Internet Banking Environment | |
| SR-05-13 | Interagency Guidance on the Eligibility of Asset-Backed Commercial Paper Program Liquidity Facilities and the Resulting Risk-Based Capital Treatment | Superseded by SR-15-6, “Interagency Frequently Asked Questions (FAQs) on the Regulatory Capital Rule.” |
| SR-05-11 | Interagency Credit Risk Management Guidance for Home Equity Lending | |
| SR-05-10 | Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans | |
| SR-05-6 | Risk-Based Capital Treatment for Unrated Direct Credit Substitutes Extended to Asset-Backed Commercial Paper Programs | Made inactive by SR-16-9. Refer to the Board’s regulatory capital rules at 12 CFR part 217 (Regulation Q). |
| SR-05-4 | Interagency Advisory on the Confidentiality of Nonpublic Supervisory Information | |
| SR-04-20 | FFIEC Information Technology Examination Handbook | Outdated announcement, refer to the FFIEC Information Technology Examination Handbook. |
| SR-04-18 | Bank Holding Company Rating System | Made inactive by SR-19-4 / CA 19-3, “Supervisory Rating System for Holding Companies with Total Consolidated Assets Less Than $100 Billion.” See also, SR-19-3 / CA 19-2, “Large Financial Institution (LFI) Rating System.” |
| SR-04-17 | FFIEC Guidance on the Use of Free and Open Source Software | |
| SR-04-4 | Accounting for Deferred Compensation Agreements | |
| SR-03-19 | Guidance on Change in Bank Control Procedures | |
| SR-03-16 | Application Filing Information Web Page | |
| SR-03-14 | Fraudulent Federal Reserve Note Schemes | Made inactive by SR-16-9. Outdated announcement. |
| SR-03-10 | Enhancement to the Name Check Process Related to Applications Reviewed by the Federal Reserve | Made inactive by SR-20-20, “Updated Fingerprinting Process Related to Applications Reviewed by the Federal Reserve.” |
| SR-03-9 | Interagency Paper on Sound Practices to Strengthen the Resilience of the U.S. Financial System | |
| SR-03-6 | Guidance Regarding Restrictions on Institutions in Troubled Condition | |
| SR-03-5 | Amended Interagency Guidance on the Internal Audit Function and its Outsourcing | |
| SR-03-4 | Risk Management and Valuation of Mortgage Servicing Assets Arising from Mortgage Banking Activities | |
| SR-03-2 | Adoption of Regulation W Implementing Sections 23A and 23B of the Federal Reserve Act | |
| SR-03-1 | Account Management and Loss Allowance Methodology for Credit Card Lending | |
| SR-02-17 | Guidance Regarding Indemnification Agreements and Payments | |
| SR-02-15 | Implicit Recourse Provided to Asset Securitizations | |
| SR-02-14 | Covenants in Securitization Documents Linked to Supervisory Actions or Thresholds | |
| SR-02-13 | “Prime Bank” and Other Financial Instrument Fraud Schemes | Made inactive by SR-16-9. Outdated announcement. |
| SR-02-10 | Derivative Contracts Hedging Trust Preferred Stock | |
| SR-02-5 | Interagency Guidance on Country Risk Management | |
| SR-01-17 | Final Interagency Policy Statement on Allowance for Loan and Lease Losses (ALLL) Methodologies and Documentation for Banks and Savings Institutions | Partially superseded by SR-20-12, “Interagency Policy Statement on Allowances for Credit Losses.” |
| SR-01-12 | Interagency Guidance on Loans Held for Sale | |
| SR-01-11 | Identity Theft and Pretext Calling | |
| SR-00-17 | Guidance on the Risk Management of Outsourced Technology Services | Guidance was rescinded with the issuance of the 2004 FFIEC Outsourcing Technology Services Booklet. See the FFIEC’s July 15, 2004, press release for more information. |
| SR-00-14 | Enhancements to the Interagency Program for Supervising the U.S. Operations of Foreign Banking Organizations | |
| SR-00-13 | Framework for Financial Holding Company Supervision | |
| SR-00-9 | Supervisory Guidance on Equity Investment and Merchant Banking Activities | |
| SR-00-8 | Revised Uniform Retail Credit Classification and Account Management Policy | |
| SR-99-37 | Risk Management and Valuation of Retained Interests Arising from Securitization Activities | For SLHCs that do not follow general accepted accounting principles (GAAP), the guidance pertaining to GAAP in this letter does not apply. |
| SR-99-33 | Interagency Policy Statement on External Audits of Banks With Less Than $500 Million in Total Assets | |
| SR-99-25 | Minimum Documentation Standards for Loan Line Sheets | |
| SR-99-24 | Loan Write-Up Standards for Assets Criticized During Examinations | |
| SR-99-22 | Joint Interagency Letter on the Loan Loss Allowance | Made inactive by SR-16-9. Outdated announcement. |
| SR-99-18 | Assessing Capital Adequacy in Relation to Risk at Large Banking Organizations and Others with Complex Risk Profiles | Superseded by SR-15-18, “Federal Reserve Supervisory Assessment of Capital Planning and Positions for LISCC Firms and Large and Complex Firms,” and SR-15-19, “Federal Reserve Supervisory Assessment of Capital Planning and Positions for Large and Noncomplex Firms.” |
| SR-99-13 | Recent Developments Regarding Loan Loss Allowances | Made inactive by SR-16-9. Outdated announcement. |
| SR-99-3 | Supervisory Guidance Regarding Counterparty Credit Risk Management | |
| SR-98-38 | Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure | |
| SR-98-25 | Sound Credit Risk Management and the Use of Internal Credit Risk Ratings at Large Banking Organizations | |
| SR-98-12 | FFIEC Policy Statement on Investment Securities and End-User Derivatives Activities | |
| SR-98-9 | Assessment of Information Technology in the Risk-Focused Frameworks for the Supervision of Community Banks and Large Complex Banking Organizations | |
| SR-97-24 | Risk-Focused Framework for Supervision of Large Complex Institutions | Made inactive by SR-21-4 / CA 21-2, “Inactive or Revised SR Letters Related to the Federal Reserve’s Supervisory Expectations for a Firm’s Boards of Directors.” |
| SR-97-21 | Risk Management and Capital Adequacy of Exposures Arising from Secondary Market Credit Activities | Made inactive by SR-21-4 / CA 21-2. |
| SR-97-18 | Application of Market Risk Capital Requirements to Credit Derivatives | Made inactive by SR-16-9. Outdated. Refer to the Board’s regulatory capital rules at 12 CFR part 217 (Regulation Q). |
| SR-97-17 | Access to Books and Records of Financial Institutions During Examinations and Inspections | |
| SR-97-10 | Guidance on Protested Proposals | |
| SR-97-5 | Policy Statement on Interagency Notification and Coordination of Enforcement Actions | Made inactive by SR-18-4 / CA 18-5, “Policy Statement on Interagency Notification of Formal Enforcement Actions.” |
| SR-97-3 | Conversion of Common Trust Funds to Mutual Funds | |
| SR-96-37 | Supervisory Guidance on Required Absences from Sensitive Positions | |
| SR-96-28 | Subchapter S Election for Federal Income Taxes | |
| SR-96-26 | Provision of Individual Components of Supervisory Rating Systems to Management and Boards of Directors | |
| SR-96-21 | FDIC Final Rule Regarding “Golden Parachutes” and Indemnification Payments | Made inactive by SR-16-9. Outdated announcement about changes in another agency’s regulations. Refer to FDIC rules at 12 CFR part 369. |
| SR-96-14 | Risk-Focused Safety and Soundness Examinations and Inspections | |
| SR-96-13 | Joint Policy Statement on Interest Rate Risk | |
| SR-96-10 | Risk-Focused Fiduciary Examinations | |
| SR-96-4 | FDIC Amendment to Annual Audit and Reporting Requirements (Part 363) | Made inactive by SR-16-9. Outdated announcement about changes in another agency’s regulations. Refer to FDIC rules at 12 CFR part 363. |
| SR-95-49 | Addition to the “Report on the Target Inspections of Management Information Systems” | Made inactive by SR-16-9. Outdated. Refer to sections 5050 and 5052 of the Bank Holding Company Supervision Manual. See also the FFIEC IT Handbook available at www.ffiec.gov. |
| SR-95-46 | Interpretation of Interagency Statement on Retail Sales of Nondeposit Investment Products | |
| SR-95-45 | Inspections of Management Information Systems | Made inactive by SR-16-9. Outdated. Refer to sections 5050 and 5052 of the Bank Holding Company Supervision Manual. See also the FFIEC IT Handbook available at www.ffiec.gov. |
| SR-95-40 | Interagency Statement on Guidelines for Relying on State Examinations | |
| SR-95-38 | Supervisory Guidance related to FASB Statement No. 114 | |
| SR-95-34 | Sharing of Facilities and Staff by Banking Organizations | |
| SR-95-32 | Amendment to the Board’s Anti-Tying Rules— A “Combined-Balance Discount” Safe Harbor | Made inactive by SR-16-9. Outdated announcement about a change to a Board regulation. Refer to 12 CFR 225.7, “Exceptions to tying restrictions.” |
| SR-95-19 | Revisions to Guidance on Meetings with Boards of Directors | |
| SR-95-18 | Section 309 of the Riegle Community Development and Regulatory Improvement Act of 1994, Intra-Agency Appeals Process | Made inactive by SR-20-28 / CA 20-14, “Internal Appeals Process for Material Supervisory Determinations and Policy Statement Regarding the Ombudsman for the Federal Reserve System.” |
| SR-94-53 | Investment Adviser Activities | |
| SR-94-5 | Government Securities Act Amendments of 1993 | |
| SR-94-3 | Supervisory Guidance on the Implementation of Section 112 of the FDIC Improvement Act | |
| SR-93-72 | Guidance on the Capital Treatment and Other Issues Relating to the Financial Accounting Standards Board Statement No. 115, “Accounting for Certain Investments in Debt and Equity Securities” | Made inactive by SR-16-9. Outdated. Refer to the instructions to the FR Y-9 series of reports for holding companies. |
| SR-93-69 | Examining Risk Management and Internal Controls for Trading Activities of Banking Organizations | Made inactive by SR-21-4 / CA 21-2. |
| SR-93-37 | Split-Dollar Life Insurance | |
| SR-93-19 | Supplemental Guidance for the Inspection of Nonbank Subsidiaries of Bank Holding Companies | |
| SR-93-13 | Violations of Federal Reserve Margin Regulations in Custodial Agency Accounts Resulting from “Free-Riding” Schemes | |
| SR-92-28 | Interagency Guidance on Coordination and Communication Between External Auditors and Examiners | |
| SR-92-11 | Asset-Backed Commercial Paper Programs | Made inactive by SR-16-9. Outdated. Refer to the Board’s regulatory capital rules at 12 CFR part 217 (Regulation Q). |
| SR-91-4 | Guidelines for the Inspection of Investment Adviser Subsidiaries of Bank Holding Companies | |
| SR-90-38 | The Comprehensive Thrift and Bank Fraud Prosecution and Taxpayer Recovery Act of 1990 | Made inactive by SR-16-9. Outdated announcement about new legislation. |
| SR-90-31 | Bank Holding Company Funding from Sweep Accounts | |
| SR-90-22 | Policy Statement on the Use of “Points”in Settling Foreign Exchange Contracts | Made inactive by SR-21-4 / CA 21-2. |
| SR-90-21 | Rating System for International Examinations | |
| SR-90-19 | Sale of Uninsured Debt Obligations and Securities Issued by Bank Holding Companies, Nonbank Affiliates, or State Member Banks on Retail Banking Premises | |
| SR-90-16 | Implementation of Examination Guidelines for the Review of Asset Securitization Activities | Made inactive by SR-21-4 / CA 21-2. |
Issued by the Board Nov. 7, 2014 (SR-14-9).
*
As of March 26, 2021.