Risk Management Manual of Examination Policies - FDIC

REPORT OF EXAMINATION INSTRUCTIONS Section 16.1
Generally, do not number the Officer's Questionnaire. However, if the Officer's Questionnaire is included in the
Report, numbering may be appropriate when the Officer's Questionnaire is lengthy. In such instances, the letters
OQ should precede the number (for example, OQ.1, OQ.2, OQ.3).
SUPPLEMENTAL PAGES
Supplemental pages (non-mandatory pages in the open section of the Report) are used only to provide additional
support for conclusions, recommendations, or ratings on the ECC page. It is important to note that while the
Bank of Anytown Report includes all the available supplemental pages, most have been included for format
guidance only, not because they were deemed essential support schedules for the Anytown’s ECC page. More
precisely, supplemental pages relating to asset quality and earnings are used in the Bank of Anytown to support ECC
comments.
ROUNDING
Numbers/Dollar Amounts - In financial schedules, round to the nearest thousand and omit 000. In narrative
comments, "M" as an abbreviation for thousands is acceptable. Throughout a Report, round consistently, including
ECC comments. For example, avoid using $2.5MM, $2,500M, and $2,500,000 interchangeably.
In the Items Subject to Adverse Classification and Items Listed for Special Mention pages, round to the nearest
thousand and omit 000 in both the heading and the extended criticized amount (refer to the Bank of Anytown). In
narrative comments, the numbers and dollar amounts may be rounded and abbreviated; however, it is acceptable,
and often essential, to use precise dollar or numerical amounts to promote clarity and avoid confusion. Example:
$25M loan secured by a mortgage on an 1,800-square-foot office condominium valued at $31,500 or $17.50 per
square foot.
Note: When rounding, minor adjustments may be necessary to balance related totals in the Report.
RATIOS
Generally, round percentages to the nearest hundredth of a percent, especially critical or precise percentages such as
Prompt Corrective Action capital ratios in problem institutions. Round noncritical or imprecise ratios to the nearest
whole number.
Note: Avoid being overly precise in narrative comments.
ABBREVIATIONS
ECC and Compliance with Enforcement Actions pages: Spell out the complete word or phrase the first time that
an abbreviation is used on the ECC and Compliance with Enforcement Actions pages. Note: Rounding/abbreviating
numbers is addressed above under “Rounding.”
Other Report Pages: A list of standardized abbreviations for use on the other Report pages is provided on the back
cover of the Report (shown in Appendix A). Spell out the complete word or phrase the first time any abbreviation
not on the back cover is used.
OTHER REPORT FORMAT ISSUES
Footnotes: For those Report pages that have a section titled "Footnotes,” use this section strictly for footnotes and
not for comments.
DSC Risk Management Manual of Examination Policies 16.1-3 Report of Examination Instructions (12-04)
Federal Deposit Insurance Corporation