Section 360.1 - Least-cost resolution(a)General rule. Except as provided in section 13(c)(4)(G) of the FDI Act (12 U.S.C. 1823(c)(4)(G) ), the FDIC shall not take any action, directly or indirectly, under sections 13(c), 13(d), 13(f), 13(h) or 13(k) of the FDI Act (12 U.S.C. 1823(c), (d), (f), (h) or (k) ) with respect to any insured depository institution that would have the effect of increasing losses to any insurance fund by protecting:(1) Depositors for more than the insured portion of their deposits (determined without regard to whether such institution is liquidated); or(2) Creditors other than depositors.(b) Purchase and assumption transactions. Subject to the requirement of section 13(c)(4)(A) of the FDI Act (12 U.S.C. 1823(c)(4)(A) ), paragraph (a) of this section shall not be construed as prohibiting the FDIC from allowing any person who acquires any assets or assumes any liabilities of any insured depository institution, for which the FDIC has been appointed conservator or receiver, to acquire uninsured deposit liabilities of such institution as long as the applicable insurance fund does not incur any loss with respect to such uninsured deposit liabilities in an amount greater than the loss which would have been incurred with respect to such liabilities if the institution had been liquidated.58 FR 67664, Dec. 22, 1993, as amended at 63 FR 37761, July 14, 1998