On February 4th, the OCC released a Bulletin on the federal banking agencies' final rule amending risk-based capital requirements relating to the Financial Accounting Standard Board's adoption of Statement No. 166, Accounting for Transfers of Financial Assets - an Amendment of FASB Statement No. 140 (FAS 166) and FASB Statement No. 167, Amendments to FASB Interpretation No. 46(R) (FAS 167).