This means investors need to maintain reserves against potential claims and cannot distribute all of the proceeds.

FORBES: Tough Truth About Defensive Exits

Regulators vow to force banks to disclose such promises more openly and increase their reserves against potential future losses from this activity.

FORBES: Timebombs in the Vault

But selling non-core assets and reducing loan loss risk and the reserves for potential losses was ostensibly part of their federal bailout deal.

FORBES: Buffett May Not Net OneMain