PUBLIC LAW 102-325-JULY 23, 1992 106 STAT. 561 consistent with the capital ratio specified in paragraph (4). "(11) SAFE HARBOR. —The Association shall be deemed in compliance with the capital ratios described in paragraphs (4) and (6)(A) if the Association is rated in 1 of the 2 highest full rating categories (such categories to be determined without regard to designations within categories) by 2 nationally recognized statistical rating organizations, determined without regard to the Associations status as a federally chartered corporation. "(12) TREATME^^^ OF CONFIDENTIAL INFORMATION.— Notwithstanding any other provision of law, the Secretary of the Treasury, the Secretary of Education, the Congressional Budget Office, and the General Accounting Office shall not disclose any information treated as confidential by the Association and obtained pursuant to this subsection. Nothing in this paragraph shall authorize the Secretary of the Treasury, the Secretary of Education, the Congressional Budget Office, and the General Accounting Office to withhold information from Congress, or prevent the Secretary of Education, the Congressional Budget Office, and the General Accounting Office from complsdng with a request for information from any other Federal department or agency requesting the information for purposes within the scope of its jurisdiction, or complying with an order of a court of the United States in an action brought by the United States. For purposes of section 522 of title 5, United States Code, this paragraph shall be considered a statute described in subsection (b)(3) of such section 552. "(13) DEFINITIONS. —As used in this subsection: "(A) The term 'nationally recognized statistical rating organization' means any entity recognized as such by the Securities and Exchange Commission. "(B) The term 'capital ratio' means the ratio of total stockholders' equity, as shown on the Association's most recent quarterly consolidated balance sheet prepared in the ordinary course of its business, to the sum of— "(i) the total assets of the Association, as shown on the balance sheet prepared in the ordinary course of its business; and "(ii) 50 percent of the credit equivalent amount of the following off-balance sheet items of the Association as of the date of such balance sheet— "(I) all financial standby letters of credit and other irrevocable guarantees of the repayment of financial obligations of others; and "(II) all interest rate contracts and exchange rate contracts, including interest exchange agreements, floor, cap, and collar agreements and similar arrangements. For purposes of this subparagraph, the calculation of the credit equivalent amoxmt of me items set forth in clause (ii) of this subparagraph, the netting of such items and eUminations for the purpose of avoidance of double-counting of such items shall be made iji accordance with the measures for computing credit conversion factors for off-balance sheet items for capital maintenance purposes established for commercial banks from time to time by the Federal
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