Risk Management Manual of Examination Policies - FDIC

REPORT OF EXAMINATION INSTRUCTIONS Section 16.1
HYPHENATION – SUSPENDING HYPHEN:
General Rule: When a series of hyphenated adjectives has a common basic element, and this element is
shown only with the last term, insert a “suspending” hyphen after each of the incomplete
adjectives to indicate a relationship with the last term.
CAPITALIZATION:
Examples:
long- and short-term securities
1- to 4-family housing
private- and public-sector partnerships
General Rule: There are numerous exceptions and options to basic capitalization rules. The most
important rule is to be consistent throughout a Report of Examination. Examiners
may deviate from the following standards as long as they are consistent throughout the
Report.
Report Standards: Do not capitalize “bank” unless it is used with the full name of the institution.
Capitalize “Board of Directors,” “Board,” or “Directors” when referring to a specific
board.
Capitalize “Call Report,” “Call Report Instructions,” and “Consolidated Reports of
Condition and Income.”
Do not capitalize “examiner-in-charge” unless it is followed by a specific person’s name.
Capitalize account titles (for example, “Other Borrowings”).
Capitalize only the word “Federal” in Federal funds sold or purchased (unless referring to
an account title).
Capitalize “Regional Director” and “Regional Office.”
Capitalize “Report of Examination” and “Report” when referring to a specific report.
Capitalize “State” or “Federal” when referring to a public agency or entity, otherwise, do
not (for example, “State law,” “Federal law,” “State regulatory authority,” “state
nonmember bank,” or “state certified appraiser.”)
Capitalize “Substandard,” “Doubtful,” “Loss,” and “Special Mention” when referring to
asset classification titles.
Capitalize the titles of formal institution policies (for example, “the Loan Policy” vs. “a
loan policy”).
Capitalize the titles of specific institution committees (for example, “the Audit
Committee”).
Capitalize complete titles of ratios. Do not capitalize ratios which are abbreviated (for
example, “the overhead ratio”).
DSC Risk Management Manual of Examination Policies 16.1-95 Report of Examination Instructions (12-04)
Federal Deposit Insurance Corporation