Risk Management Manual of Examination Policies - FDIC

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REPORT OF EXAMINATION INSTRUCTIONS Section 16.1 STOCK OWNERSHIP Detail the stock ownership of the bank(s) and/or bank holding company(s) in the United States and in the foreign country that provide the primary nexus for the PBO. Since the nexus could contain more than one bank or bank holding company in the United States or in the foreign country, the examiner may need to add a row or rows to this table for additional entities. The examiner should list the name of the entity for which the beneficial owner(s) information is being provided after the space labeled “U.S. Name:” and “Foreign Name:” that is above the Beneficial Owner line. In addition, the examiner can add or delete rows within the table, depending upon the number of beneficial owner(s). FACTORS CONSIDERED Provide a response to each of the factors and/or attributes that are listed. If not applicable, so state. SUMMARIZE THE EXAMINATION’S FINDINGS Specify whether an affiliate relationship, as defined by the Federal Reserve Act and/or the Federal Reserve Board’s Regulation O, exists. Cross-reference any concerns or criticisms here and on the appropriate report page(s), i.e., the ECC; Item 5 (Bank Secrecy Act) and Item 6 on the RMA; Violations of Law and Regulations; and Relationships with Affiliates and Holding Companies. Send a written notification to the DSC Associate Director of the International and Large Bank Section. Refer to the International section of the Manual of Examination Policies for additional information. FOOTNOTE The aforementioned examples are for illustrative purposes and are not all-inclusive. Report of Examination Instructions (12-04) 16.1-92 DSC Risk Management Manual of Examination Policies Federal Deposit Insurance Corporation
REPORT OF EXAMINATION INSTRUCTIONS Section 16.1 APPENDIX A – ABBREVIATIONS The following are the principal abbreviations used in this Report of Examination. et al And Others et ux And Spouse a/k/a Also Known As AA Average Assets AGI Adjusted Gross Income AL Acres of Land ALLL Allowance for Loan and Lease Losses AP Accounts Payable APBO Accounting Principles Board of Opinion AR Accounts Receivable ARM Adjustable Rate Mortgage AV Appraised Value BHC Bank Holding Company BSA Bank Secrecy Act BV Book Value CA Current Assets CD Certificate of Deposit CL Contingent Liabilities CLOC Commercial Letter of Credit CPA Certified Public Accountant CSV Cash Surrender Value CT Certificate of Title d/b/a Doing Business As DPC Debts Previously Contracted DT `Deed of Trust EDP Electronic Data Processing End Endorser or Endorsed EV Estimated Value F&F Furniture and Fixtures FA Fixed Assets FASB Financial Accounting Standards Board FHA Federal Housing Administration FHLB Federal Home Loan Bank FHLMC Federal Home Loan Mortgage Corporation FNMA Federal National Mortgage Association FS Financial Statement GP General Partner GNMA Government National Mortgage Association Gty Guarantor or Guaranteed Inc Incorporated ISF In-Substance Foreclosure JM Joint Maker JV Joint Venture LOC Line of Credit LP Limited Partner LS Livestock M Thousands M&E Machinery & Equipment MBS Mortgage-Backed Security Mdse Merchandise MM Millions MMDA Money Market Deposit Account Mtge Mortgage MV Market Value NI Net Income NIM Net Interest Margin NOI Net Operating Income NOW Negotiable Order of Withdrawal NP Notes Payable NR Notes Receivable NW Net Worth OA Other Assets OD Overdraft OH Overhead OL Other Liabilities ORE Other Real Estate OS Operating Statement PL Prior Lien PLLL Provision for Loan and Lease Losses PORE Potential Other Real Estate PPD Prepaid PV Par Value ROA Return on Assets RBC Risk-Based Capital REM Real Estate Mortgage RSA Rate-Sensitive Assets RSL Rate-Sensitive Liabilities RE Real Estate SA Security Agreement SBA Small Business Administration SFAS Statement of Financial Accounting Standards SFR Single-Family Residence SLOC Standby Letter of Credit TA Total Assets TE Tax Equivalent Basis TL Total Liabilities UBPR Uniform Bank Performance Report UCC Uniform Commercial Code VA Veteran’s Readjustment Act WC Working Capital DSC Risk Management Manual of Examination Policies 16.1-93 Report of Examination Instructions (12-04) Federal Deposit Insurance Corporation
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DSC Risk Management Manual of Exami
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INDEX Section 0.1 Policies, Procedu
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INDEX Section 0.1 Liquidity Managem
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INDEX Section 0.1 Introduction 14.1
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BASIC EXAMINATION CONCEPTS AND GUID
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CAPITAL Section 2.1 INTRODUCTION Pu
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CAPITAL Section 2.1 Interests in As
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CAPITAL Section 2.1 the holder prio
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CAPITAL Section 2.1 • Qualifying
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CAPITAL Section 2.1 application sub
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CAPITAL Section 2.1 may leave the b
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CAPITAL Section 2.1 procedures empl
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CAPITAL Section 2.1 growth and rema
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ASSET QUALITY Section 3.1 INTRODUCT
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LOANS Section 3.2 INTRODUCTION The
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LOANS Section 3.2 Qualifications of
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LOANS Section 3.2 to the ALLL), an
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LOANS Section 3.2 PORTFOLIO COMPOSI
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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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Page 505 and 506: REPORT OF EXAMINATION INSTRUCTIONS
Page 555: REPORT OF EXAMINATION INSTRUCTIONS
Page 561 and 562: BANK OF ANYTOWN ANYTOWN ANY COUNTY
Page 563 and 564: Examination Conclusions and Comment
Page 571 and 572: Risk Management Assessment 99999 1.
Page 573 and 574: Violations of Laws and Regulations
Page 575 and 576: Information Technology Assessment (
Page 577 and 578: Fiduciary Activities Assessment (Co
Page 579 and 580: Comparative Statements of Financial
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Page 601 and 602: INTERNATIONAL REPORT PAGES AND WORK
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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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Risk Management Manual of Examination Policies - FDIC

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