Workpapers and Resources

Federal Credit Union Act

• FCU Act

NCUA Regulation

• § 741.3, Criteria

• § 741.3(b)(5)

• § 741.3(d), Insurance of member accounts would not otherwise involve undue risk to the NCUSIF

• Part 741, Appendix A, Guidance for an Interest Rate Risk Policy and an Effective Program

NCUA Interpretive Ruling and Policy Statement

• NCUA IRPS 98-2, Investment Securities and End-User Derivatives Activities

FFIEC Guidance

• FFIEC Interagency Advisory on Interest Rate Risk Management

• FFIEC Interagency Advisory on Interest Rate Risk Management – Frequently Asked Questions

NCUA Letter to Credit Unions

• 99-CU-12, Real Estate Lending and Balance Sheet Risk Management

• 01-CU-08, Liability Management - Highly Rate-Sensitive & Volatile Funding Sources01-CU-08, Liability Management - Highly Rate-Sensitive & Volatile Funding Sources

• 03-CU-11, Non-Maturity Shares and Balance Sheet Risk

• 03-CU-15, Real Estate Concentrations and Interest Rate Risk Management for Credit Unions with Large Positions in Fixed Rate Mortgages

• 10-CU-03, Concentration Risk

• 10-CU-06, Interagency Advisory on Interest Rate Risk Management

• 22-CU-05, CAMELS Rating System

NCUA Supervisory Letter

• SL No. 22-01, Updates to Interest Rate Risk Supervisory Framework

External and Interagency Resources

• Federal Reserve SR Letter 11-7, Supervisory Guidance on Model Risk Management

• FDIC

  Risk Management Manual of Examination - Sensitivity to Market Risk

• OCC Comptroller's Handbook - Interest Rate Risk

• FRB Commercial Bank Examination Manual

• Bank for International Settlements: Basel Committee on Banking Supervision, Interest rate risk in the banking book

• Bank for International Settlements: Basel Committee on Banking Supervision, Principles for the Management and Supervision of Interest Rate Risk

NCUA Instructions

• 5000.20, Examination Scope

See Also

NCUA Examiner's Guide

• Liquidity

NCUA Final Rules

• CAMELS Rating System

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