Attachment to SR 14-9

Attachment

Listing of Federal Reserve Guidance Applicable to Savings and Loan Holding Companies

Issued Prior to the Transfer Date of July 21, 2011

(Last updated: March 26, 2021)

Page 1 of 9

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 ofHigh-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SR 10-3 FFIEC Retail Payment Systems Booklet Outdated announcement.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

ofthe 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

SR 09-1 Application ofthe Market Risk Rule in

Bank Holding Companies and State

Member Banks
Page 2 of 9

SR Letter Title Comments

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Partially superseded by SR-12-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Outdated announcement.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 ofthe 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 ofResidential Mortgages

SR 07-12 /

CA 07-3

Statement on Subprime Mortgage

Lending

SR 07-11 The Fair Value Option and the

Applicability ofthe Market Risk Capital

Rule

SR 07-7 /

CA 07-2

Guidance on Filing Notices ofProposed

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.”
Page 3 of 9

SR Letter Title Comments

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

ofAssets 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

ofAsset-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 ofNonpublic Supervisory

Information
Page 4 of 9

SR Letter Title Comments

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 ofFree 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 ofthe 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 ofRegulation W Implementing

Sections 23A and 23B ofthe 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
Page 5 of 9

SR Letter Title Comments

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 ofthe release ofthe 2004

release ofthe 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 ofForeign 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 ofBanks With Less Than $500

Million in Total Assets

SR 99-25 Minimum Documentation Standards for

Loan Line Sheets
Page 6 of 9

SR Letter Title Comments

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 ofInternal 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 ofInformation 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 ofLarge 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 ofDirectors.”

SR 97-21 Risk Management and Capital Adequacy

ofExposures Arising from Secondary

Market Credit Activities

Made inactive by SR 21-4/CA 21-2.

SR 97-18 Application ofMarket 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
Page 7 of 9

SR Letter Title Comments

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 ofFormal 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 ofIndividual Components of

Supervisory Rating Systems to

Management and Boards ofDirectors

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 ofManagement Information

Systems”

Made inactive by SR 16-9.

Outdated. Refer to sections 5050

and 5052 ofthe BankHolding

Company Supervision Manual. See

also the FFIEC IT Handbook

available at www.ffiec.gov.

SR 95-46 Interpretation ofInteragency Statement

on Retail Sales ofNondeposit Investment

Products

SR 95-45 Inspections ofManagement Information

Systems

Made inactive by SR 16-9.

Outdated. Refer to sections 5050

and 5052 ofthe BankHolding

Company Supervision Manual. See

also the FFIEC ITHandbook

available at www.ffiec.gov.

SR 95-40 Interagency Statement on Guidelines for

Relying on State Examinations
Page 8 of 9

SR Letter Title Comments

SR 95-38 Supervisory Guidance related to FASB

Statement No. 114

SR 95-34 Sharing ofFacilities and Staffby

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 ofDirectors

SR 95-18 Section 309 ofthe 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 ofSection 112 ofthe

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 ofreports for 

holding companies.

SR 93-69 Examining Risk Management and

Internal Controls for Trading Activities

ofBanking 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 ofNonbank Subsidiaries of

Bank Holding Companies

SR 93-13 Violations ofFederal 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
Page 9 of 9

SR Letter Title Comments

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 ofBank

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 ofUninsured Debt Obligations and

Securities Issued by Bank Holding

Companies, Nonbank Affiliates, or State

Member Banks on Retail Banking

Premises

SR 90-16 Implementation ofExamination

Guidelines for the Review of Asset

Securitization Activities

Made inactive by SR 21-4/CA 21-2.