Workpapers & Resources

NCUA Regulations

• Part 722, Appraisals
• § 722.2, Definitions
• § 722.3(g), Deferrals of appraisals and written estimates of market value for certain residential and commercial transactions
• Part 723, Member Business Loans; Commercial Lending
• Part 741, Appendix A, Guidance for an Interest Rate Risk Policy and an Effective Program

Financial Accounting Standards Board Guidance

• ASC Topic 310-10
• ASC Topic 450-20

Interagency Guidance

• 2010 Interagency Appraisal and Evaluation Guidelines

• FFIEC, Policy Statement on Prudent Commercial Real Estate Loan Workout (October 30, 2009)
• FDIC FIL-22-2008, Managing Commercial Real Estate Concentrations in a Challenging Environment (March 17, 2008)
• Interagency guidance, Concentrations in Commercial Real Estate Lending, Sound Risk Management Practices, Federal Register, Vol. 71, No. 238 (December 12, 2006)
• OCC Comptroller’s Handbook on Rating Credit Risk (April 2001)
• OCC Comptroller’s Handbook on Loan Portfolio Management (April 1998)

• OCC Handbook, Accounts Receivable and Inventory Financing

• Federal Reserve SR 98-25 

NCUA Letters to Credit Unions

• 14-CU-06, Taxi Medallion Lending

• 10-CU-23, Best Practices in Real Estate Appraisals

• 03-CU-01, Loan Charge-off Guidance

• 02-CU-09, Allowance for Loan and Lease Losses

• Supervisory Letter 13-02,

See Also

• Financial Performance Report User's Guide

 

Last updated October 1, 2020