Supervisory Policy Manual ("SPM"): CR-G-8: "Large Exposures and Risk Concentrations", CR-L-1: "Consolidated Supervision of Concentration Risks: §79A", CR-L-2: "Exemption of Financial Exposures: §81(6)(b)(i)", CR-L-3: "Letters of Comfort: §81(6)(b)(ii)", CR-L-4: "Underwriting of Securities: §§81 and 87", CR-L-5: "Major Acquisitions and Investments: §87A"