An amendment to require depository institutions which have refinanced, extended, or made secure or in other way altered loans because of the increased U.S. quota to the IMF to return to the Treasury that part of the rate of return on the loan that is above the rate of return the institution would have made on a loan of the same principle to a corporate borrower in the U.S. with a AAA rating. The amendment states that high rates were charged for the loans because of risk, that the increase payment to the IMF by the U.S. reduces the risk; thus the excess profit should return to the Treasury.