Risk Management Manual of Examination Policies - FDIC

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Concentrations 99999 Listed below are concentrations of obligations, direct and indirect, according to the following guidelines: 1) Concentrations of 25% or more of Tier 1 Capital by individual borrower, small interrelated group of individuals, single repayment source or individual project; 2) Concentrations of 100% or more of Tier 1 Capital by industry, product line, type of collateral, or short term obligations of one financial institution or affiliated group. Any other concentrations may be listed in the 25% category if desired. An appropriate percentage of total assets is used when a bank's capital is so low as to make its use meaningless. U.S. Treasury securities, obligations of U.S. Government agencies and corporations, and any assets collateralized by same are not scheduled. CORRESPONDENT BANK CONCENTRATIONS FIRST NATIONAL BANK Anothercity, Anotherstate DESCRIPTION DETAIL AMOUNT EXTENDED Due From Account 3,025 Federal Funds Sold 4,000 This concentration represents 124 percent of Tier 1 Capital. CREDIT CONCENTRATION John and Mary Smith Relationship John Smith Consumer installment 75 John and Mary Smith RE mortgage 275 JMS Corporation JM: John and Mary Smith Secured commercial loans (3) 685 Commercial letters of credit (2) 215 J&M Realty Trust Gty: John and Mary Smith Commercial RE mortgage 700 This concentration represents 34 percent of Tier 1 Capital. INDUSTRY CONCENTRATION 7,025 1,950 Fishing, Hunting, and Trapping Industry (SIC Code 1009) 8,694 This amount is composed of 49 loans to fishing industry-related borrowers. Repayment of these loans is dependent upon the same sources of income and upon extension of fishing rights granted in the Georges Bank by the Canadian Department of Fisheries, which expire in 2005. The industry concentration represents 153 percent of Tier 1 Capital. 26
Capital Calculations 99999 Tier 1 Capital Perpetual Preferred Stock and Related Surplus Common Stock 2,955 Surplus 3,072 Retained Earnings 103 Accumulated Other Comprehensive Income and Other Equity Capital Components 60 Total Equity Capital 6,190 Net Unrealized Gains (Losses) on Available-For-Sale Securities (if a gain, deduct from Total Equity 60 Capital in the calculation of Tier 1 Capital, if a loss, add it to Total Equity Capital) Less: Net Unrealized Losses on Available-For-Sale Equity Securities Accumulated Net Gains (Losses) on Cash Flow Hedges (if a gain, deduct from Total Equity Capital in the calculation of Tier 1 Capital, if a loss, add it to Total Equity Capital) Less: Nonqualifying Perpetual Preferred Stock Qualifying Minority Interest in Consolidated Subsidiaries Less: Disallowed Goodwill and Other Disallowed Intangible Assets Less: Disallowed Servicing Assets and Purchased Credit Card Relationships Less: Disallowed Deferred Tax Assets Other Additions to (Deductions from) Tier 1 Capital Subtotal: Tier 1 Capital Elements 6,130 Less: Assets Other Than Loans & Leases Classified Loss 125 Less: Additional Amount to be Transferred to Tier 2 for Inadequate Allowance for Loan and Lease Losses 325 Other Adjustments to (from) Tier 1 Capital (1) Tier 1 Capital 5,680 Tier 2 Capital Qualifying Subordinated Debt and Redeemable Preferred Stock Cumulative Perpetual Preferred Stock Includible in Tier 2 Capital Allowance for Loan & Lease Losses 1,979 Less: Loans & Leases Classified Loss 890 Add: Amount Transferred from Tier 1 Capital 325 Adjusted Allowance for Loan & Lease Losses 1,414 Less: Ineligible Portion of Allowance (If Applicable) 728 Allowance for Loan and Lease Losses Includible in Tier 2 Capital 686 Unrealized Gains on Available-For-Sale Equity Securities Includible in Tier 2 Capital Other Tier 2 Capital Components Other Adjustments to (from) Tier 2 Capital Tier 2 Capital (Not to Exceed 100% of Tier 1 Capital) 686 Tier 3 Capital Allocated for Market Risk (Tier 3 Plus Tier 2 Not to Exceed 100% of Tier 1 Capital) Less: Deductions for Total Risk-Based Capital (1) Total Capital 6,366 Risk-Weighted Assets and Average Total Assets Calculations Risk-Weighted Balance Sheet Items 55,761 Risk-Weighted Off-balance Sheet Items 159 Market Risk Equivalent Assets Less: Risk-Weighted Amounts Deducted from Capital 1,015 Gross Risk-Weighted Assets 54,905 Less: Ineligible Portion of ALLL & ATRR (1) 728 Total Risk-Weighted Assets 54,177 Average Total Assets (From 06/30/04 Call Report Schedule RC-K) 76,803 Less: Amounts Deducted from Tier 1 Capital (1) 450 Adjusted Average Total Assets 76,353 MEMORANDA Securities Appreciation (Depreciation) 153 Contingent Liabilities/Potential Loss 4,542/ Footnotes: (1) Includes adjustment for financial subsidiaries as defined by the Gramm-Leach-Bliley Act of 1999, if applicable. 27
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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 537 and 538: REPORT OF EXAMINATION INSTRUCTIONS
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Page 577 and 578: Fiduciary Activities Assessment (Co
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Page 601 and 602: INTERNATIONAL REPORT PAGES AND WORK
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REPORT OF INVESTIGATION INSTRUCTION
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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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