Risk Management Manual of Examination Policies - FDIC

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INDEX Section 0.1 Section 4.2 - INTERNAL ROUTINE AND CONTROLS Introduction 4.2-1 Basic Elements of an Internal Control System 4.2-1 Audit 4.2-4 Corporate Governance 4.2-13 The Examiner's Responsibilities 4.2-14 Other Related Matters 4.2-20 Section 4.3 - RELATED ORGANIZATIONS Definitions and Authorities 4.3-1 Gramm-Leach-Bliley Act 4.3-1 Examination Authority 4.3-3 Bank Holding Companies 4.3-3 Parent Companies Which Are Not Bank Holding Companies 4.3-4 Holding Company Effect on Subsidiary Banks 4.3-6 Tying Arrangements 4.3-11 Chain Banking Groups 4.3-11 Affiliates 4.3-12 Subsidiaries 4.3-16 Examination of Subsidiaries 4.3-19 Examination and Investigation of Unaffiliated Third Party Servicers 4.3-20 Section 4.4 - FIDELITY AND OTHER INDEMNITY PROTECTION Introduction 4.4-1 Fidelity Insurance Protection 4.4-1 Other Desirable Insurance Coverage 4.4-5 Section 4.5 - VIOLATIONS OF LAWS AND REGULATIONS Introduction 4.5-1 Basic Causes and Significance of Violations 4.5-1 Scheduling Violations 4.5-1 Types of Violations 4.5-2 Contraventions of FDIC Statements of Policy 4.5-3 Violations and the Evaluations of Bank Management 4.5-4 Section 4.6 MISCELLANEOUS BANKING ACTIVITIES Remote Disbursement Activities and Zero-Balance Accounts 4.6-1 Funds Transfer System Risk 4.6-1 Section 5.1 - EARNINGS Introduction 5.1-1 Evaluation of Earnings Performance 5.1-7 Rating the Earnings Factor 5.1-7 Section 6.1 - LIQUIDITY AND FUNDS MANAGEMENT Introduction 6.1-1 DSC Risk Management Manual of Examination Policies 0.1-3 Index (12-04) Federal Deposit Insurance Corporation
INDEX Section 0.1 Liquidity Management 6.1-1 Warning Indicators and Contingency Liquidity Plan 6.1-3 Funding Sources: Assets 6.1-5 Funding Sources: Liabilities 6.1-6 The Role of Capital and the Bank Holding Company 6.1-15 Evaluation of a Bank’s Liquidity 6.1-16 Rating the Liquidity Factor 6.1-16 Section 7.1 – SENSITIVITY TO MARKET RISK Introduction 7.1-1 Examination Standards and Goals 7.1-1 Types of Interest Rate Risk 7.1-1 Management Responsibilities 7.1-3 IRR Measurement Methods 7.1-6 IRR Measurement System Review 7.1-9 Variance Analysis 7.1-13 Other Market Risk Factors 7.1-15 Evaluation of a Bank’s Sensitivity to Market Risk 7.1-15 Rating the Sensitivity to Market Risk Factor 7.1-15 Market Risk Glossary 7.1-16 PART III - OTHER EXAMINATION ISSUES Section 8.1 –BANK SECRECY ACT, ANTI-MONEYLAUNDERING AND OFFICE OF FOREIGN ASSETS CONTROL Introduction to the Bank Secrecy Act 8.1-1 Financial Crimes Enforcement Network Reports and Recordkeeping Requirements 8.1-1 Customer Identification Program 8.1-7 Special Information Sharing Procedures to Deter Money Laundering and Terrorist Activities 8.1-13 Customer Due Diligence 8.1-17 Banking Services and Activities with Greater Potential for Money Laundering and Enhanced Due Diligence Procedures 8.1-18 Monitoring Bank Secrecy Act Compliance 8.1-31 BSA Violations and Enforcement 8.1-33 Identification of Suspicious Transactions 8.1-38 Suspicious Activity Reporting 8.1-45 Office of Foreign Assets Control 8.1-48 Examples of Proper Citation of Apparent Violations of the BSA Related Regulations in the Report of Examination 8.1-51 Web-Site References 8.1-55 Section 9.1 - BANK FRAUD AND INSIDER ABUSE Introduction 9.1-1 Subject Areas 9.1-1 Corporate Culture/Ethics 9.1-1 lnsider Transactions 9.1-2 Loan Participations 9.1-4 Real Estate Lending 9.1-5 Secured Lending 9.1-7 Third Party Obligations 9.1-8 Lending to Buy Tax Shelter Investments 9.1-9 Linked Financing/Brokered Deposits 9.1-9 Credit Cards and ATM Transactions 9.1-10 Advance Fee Schemes 9.1-11 Index (12-04) 0.1-4 DSC Risk Management Manual of Examination Policies Federal Deposit Insurance Corporation
Page 1 and 2: DSC Risk Management Manual of Exami
Page 3: INDEX Section 0.1 Policies, Procedu
Page 7 and 8: INDEX Section 0.1 Introduction 14.1
Page 9 and 10: BASIC EXAMINATION CONCEPTS AND GUID
Page 29 and 30: CAPITAL Section 2.1 INTRODUCTION Pu
Page 31 and 32: CAPITAL Section 2.1 Interests in As
Page 33 and 34: CAPITAL Section 2.1 the holder prio
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Page 37 and 38: CAPITAL Section 2.1 application sub
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Page 41 and 42: CAPITAL Section 2.1 procedures empl
Page 43 and 44: CAPITAL Section 2.1 growth and rema
Page 45 and 46: ASSET QUALITY Section 3.1 INTRODUCT
Page 47 and 48: LOANS Section 3.2 INTRODUCTION The
Page 49 and 50: LOANS Section 3.2 Qualifications of
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LOANS Section 3.2 • Require reaso
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LOANS Section 3.2 Internal Controls
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LOANS Section 3.2 continue to suppo
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LOANS Section 3.2 board of director
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LOANS Section 3.2 the institution's
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LOANS Section 3.2 such as for lives
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LOANS Section 3.2 Classification Gu
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LOANS Section 3.2 checks; terms in
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LOANS Section 3.2 • Sublicensee B
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LOANS Section 3.2 similar propertie
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LOANS Section 3.2 policies and proc
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LOANS Section 3.2 Moreover, since t
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LOANS Section 3.2 generally should
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LOANS Section 3.2 exercise control
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LOANS Section 3.2 Problems in this
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LOANS Section 3.2 that reveal other
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LOANS Section 3.2 Other loans of qu
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LOANS Section 3.2 be determined whe
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LOANS Section 3.2 time period elaps
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LOANS Section 3.2 individual apprai
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LOANS Section 3.2 controls over its
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LOANS Section 3.2 consistent with t
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LOANS Section 3.2 such funds, the m
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LOANS Section 3.2 security interest
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LOANS Section 3.2 unambiguous terms
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LOANS Section 3.2 Trustees are sele
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LOANS Section 3.2 be valid but cert
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LOANS Section 3.2 Overview of the S
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LOANS Section 3.2 Although some ins
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LOANS Section 3.2 • Portfolio gro
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LOANS Section 3.2 pricing decisions
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LOANS Section 3.2 trends, condition
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LOANS Section 3.2 provide additiona
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SECURITIES AND DERIVATIVES Section
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CASH AND DUE FROM BANKS Section 3.4
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CASH AND DUE FROM BANKS Section 3.4
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PREMISES AND EQUIPMENT Section 3.5
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PREMISES AND EQUIPMENT Section 3.5
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OTHER REAL ESTATE Section 3.6 Under
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OTHER ASSETS AND LIABILITIES Sectio
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OFF-BALANCE SHEET ACTIVITIES Sectio
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MANAGEMENT Section 4.1 INTRODUCTION
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MANAGEMENT Section 4.1 consequently
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MANAGEMENT Section 4.1 overdue, ren
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MANAGEMENT Section 4.1 money launde
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MANAGEMENT Section 4.1 management l
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MANAGEMENT Section 4.1 • An adequ
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MANAGEMENT Section 4.1 • Troubled
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MANAGEMENT Section 4.1 management i
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INTERNAL ROUTINE AND CONTROLS Secti
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RELATED ORGANIZATIONS Section 4.3
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RELATED ORGANIZATIONS Section 4.3 c
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RELATED ORGANIZATIONS Section 4.3 U
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RELATED ORGANIZATIONS Section 4.3 i
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RELATED ORGANIZATIONS Section 4.3 A
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RELATED ORGANIZATIONS Section 4.3 c
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RELATED ORGANIZATIONS Section 4.3 S
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RELATED ORGANIZATIONS Section 4.3 w
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RELATED ORGANIZATIONS Section 4.3 r
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RELATED ORGANIZATIONS Section 4.3 A
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FIDELITY AND OTHER INDEMNITY PROTEC
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VIOLATIONS OF LAWS AND REGULATIONS
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VIOLATIONS OF LAWS AND REGULATIONS
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MISCELLANEOUS BANKING ACTIVITIES Se
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EARNINGS Section 5.1 structure will
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EARNINGS Section 5.1 demand is low)
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EARNINGS Section 5.1 2. Certain dir
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EARNINGS Section 5.1 capital and al
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LIQUIDITY AND FUNDS MANAGEMENT Sect
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SENSITIVITY TO MARKET RISK Section
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BANK SECRECY ACT, ANTI-MONEY LAUNDE
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BANK FRAUD AND INSIDER ABUSE Sectio
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SUSPICIOUS ACTIVITY AND CRIMINAL VI
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INTERNATIONAL BANKING Section 11.1
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APPLICATIONS Section 12.1 Effective
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APPLICATIONS Section 12.1 for compa
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APPLICATIONS Section 12.1 be tantam
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APPLICATIONS Section 12.1 accept sh
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APPLICATIONS Section 12.1 consideri
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APPLICATIONS Section 12.1 accepted
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APPLICATIONS Section 12.1 The FDIC
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APPLICATIONS Section 12.1 employee
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APPLICATIONS Section 12.1 including
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APPLICATIONS Section 12.1 Branch cl
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APPLICATIONS Section 12.1 its accep
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APPLICATIONS Section 12.1 examinati
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MEMORANDUMS OF UNDERSTANDING Sectio
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CIVIL MONEY PENALTIES Section 14.1
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CMP MATRIX (Continued) Points Sugge
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FORMAL ADMINISTRATIVE ACTIONS Secti
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REPORT OF EXAMINATION INSTRUCTIONS
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BANK OF ANYTOWN ANYTOWN ANY COUNTY
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Examination Conclusions and Comment
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Risk Management Assessment 99999 1.
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Violations of Laws and Regulations
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Information Technology Assessment (
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Fiduciary Activities Assessment (Co
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Comparative Statements of Financial
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Recapitulation of Securities 99999
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Items Subject to Adverse Classifica
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Analysis of Loans Subject to Advers
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Assets with Credit Data or Collater
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Capital Calculations 99999 Tier 1 C
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Comparative Statements of Income an
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Extensions of Credit to Directors/T
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Confidential - Supervisory Section
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In-House Information Technology 999
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Directors/Trustees and Officers 999
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INTERNATIONAL REPORT PAGES AND WORK
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Analysis of the Country Exposure Ma
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International Loans, Acceptances, a
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International Loans, Acceptances, a
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Foreign Exchange Activities 99999 N
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Position Analysis - Other Currencie
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Revaluation and Income/Loss Analysi
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Policy and Procedures 99999 1. (a)
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Policy and Procedures (Continued) 9
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Audit and Internal Controls - Inter
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Parallel-Owned Banking Organization
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REPORT OF INVESTIGATION INSTRUCTION
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FDIC Report of Investigation THIS R
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Description of the Transaction INVE
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FINANCIAL HISTORY AND CONDITION Ass
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FINANCIAL HISTORY AND CONDITION (Co
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ADEQUACY OF THE CAPITAL STRUCTURE G
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ADEQUACY OF THE CAPITAL STRUCTURE (
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FUTURE EARNINGS PROSPECTS Assess th
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FUTURE EARNINGS PROSPECTS (Continue
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GENERAL CHARACTER OF THE MANAGEMENT
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IV. GENERAL CHARACTER OF THE MANAGE
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Interview Comments IV. GENERAL CHAR
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RISK TO THE FUNDS As a general matt
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VI. CONVENIENCE AND NEEDS OF THE CO
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OTHER PERTINENT INFORMATION If appl
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Source: Application for Federal Dep
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Service Continuity & Monitoring OTH
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