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Credit risk is the primary financial risk in the banking system and exists in virtually all income-producing activities. How a bank selects and manages its credit risk is critically important to its performance over time. Identifying and rating credit risk is the essential first step in managing it effectively.
Rating Credit Risk (Comptroller's Handbook, April 2001) Covers credit risk management systems, risk ratings, and credit classification
Classifications of Securities: Uniform Agreement on the Classification of Securities (OCC 2004-25, June 2004) Covers how the federal financial regulatory agencies classify securities during examinations
Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans (Supplement 1) (EC 223-S1, June 1986) Addresses concerns regarding the flexibility and examiner judgment supplanted to a degree by the guidelines in EC 223, August 1984
Guidelines for Collateral Evaluation and Classification of Troubled Oil and/or Gas Reserve-Based Loans (EC 223, August 1984), Guidance Provides examiner guidelines for review of reserve-based loans
Highly Leveraged Transactions (EC 245, December 1988) Provides guidance for examiners assessing the adequacy of a bank's policies, procedures, and controls in financing highly leveraged transactions
Interagency Definition of Special Mention Assets (BB 1993-35, June 1993), Interagency Guidance Covers the definition of special mention assets as agreed to by the federal financial regulatory agencies
Shared National Credit (SNC) Report
Survey of Credit Underwriting Practices
Quarterly Report on Bank Trading and Derivatives Activities
Mortgage Metrics Report
