New Policies for Examination and Supervision of Insured Financial Institutions: Hearing Before the Committee on Banking, Finance, and Urban Affairs, House of Representatives, One Hundred Second Congress, Second Session, January 3, 1992, Հատոր 4U.S. Government Printing Office, 1992 - 277 էջ |
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accepted accounting principles accounting accrual status AICPA appeal process appraisal appropriate balance bank and thrift bankers banking industry borrower's BOWSHER Breakout Session capital cash flow Chairman charge-off clarify Clarke collateral commercial real estate committee Comptroller concerns Congress credit availability credit crunch credit to sound debt restructurings December 16 depository institutions disclosure discussed documents economic evaluation FASB FDIC federal bank Federal Reserve financial institutions formally restructured French Hill GAAP guidelines HUBBARD institution's Interagency Policy Statement interest LAWARE loan and lease NATIONAL EXAMINERS CONFERENCE net operating income nonaccrual assets Nonaccrual Issues nonaccrual loans nonaccrual status partially charged-off payments percent performance portfolio problems prudent real estate loans real estate markets regulators regulatory agencies repayment restored to accrual restructured debt restructured loan Ryan sound borrowers standards TAYLOR Thank Tier 1 capital Treasury treasury stock troubled loans Troubled Real Estate valuation VENTO workout
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Էջ 145 - The four regulatory agencies that issued today's statements are the Office of the Comptroller of the Currency (OCC) , the Federal Deposit Insurance Corporation (FDIC) , the Federal Reserve Board (FRB), and the Office of Thrift Supervision (OTS).
Էջ 213 - The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus.
Էջ 195 - Federal examination of financial institutions by the Office of the Comptroller of the Currency, the Federal Deposit Insurance Corporation, the Board of Governors of the Federal Reserve System, the Office of Thrift Supervision and the National Credit Union Administration, and make recommendations to promote uniformity in the supervision of these financial institutions.
Էջ 213 - ... knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby...
Էջ 213 - ... buyer under conditions whereby: (1) Buyer and seller are typically motivated; (2) Both parties are well informed or well advised; and acting in what they consider their own best interests; (3) A reasonable time is allowed for exposure in the open market; (4) Payment is made in terms of cash in US dollars or in terms of financial arrangements comparable thereto; and (5) The price represents the normal consideration for the property sold unaffected by special or creative financing1 or sales concessions...
Էջ 195 - Office of the Comptroller of the Currency Federal Deposit Insurance Corporation Federal Reserve Board ! Office of Thrift Supervision Interagency Policy Statement on Credit...
Էջ 213 - Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: 1. Buyer and seller are typically motivated; 2. Both parties are well Informed or well advised, and acting in what they consider their best Interests; 3.
Էջ 171 - Statement of Financial Accounting Standards No. 15. "Accounting by Debtors and Creditors for Troubled Debt Restructurings" ("FAS 15"); Accounting Principles Board Opinion No.
Էջ 214 - Substandard loans are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, If any. Loans so classified must have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the bank will sustain some loss if the deficiencies are not corrected.
Էջ 182 - Many of these construction and so-called "mini-perm" loans are now coming due or will be coming due over the next 12 to 24 months. Under current conditions, obligors on these loans may continue to find it difficult to obtain adequate sources of longterm credit. In some cases, banks may determine that the most desirable and prudent course is to rollover or renew loans to those borrowers who have demonstrated an ability to pay interest on their debts, but who may not be in a position, at the present...