The FDIC is amending its assessment regulations by adopting interpretive rules pertaining to transactions in which an institution belonging to one insurance fund acquires deposits that are treated as insured by the other insurance fund (Oakar transactions). The FDIC is codifying and refining its procedures for determining the amount of the deposits so acquired and for attributing the deposits to the two insurance funds. In addition, recent merger and branch-sale cases have revealed certain weaknesses in the FDIC's procedures for computing the growth of the amounts so attributed. The interpretive rules repair those weaknesses. The FDIC is also simplifying and clarifying the existing rule by making changes in nomenclature.