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Banking Regulations

Sageworks has compiled this library of federal regulations that are pertinent to bankers and related to calculating the allowance, stressing the portfolio, rating risk and analyzing credits.

Skip to a section using the quick links below.

Allowance for Loan and Lease Losses
Stress Testing
Risk Ratings
Portfolio Administration
Commercial Credit Analysis & Credit Administration

Allowance for Loan and Lease Losses

Bank Accounting Advisory Series (BAAS), Topic 4, "Allowance for Loan and Lease Losses" Office of the Comptroller of the Currency 6/2012
Comptroller’s Handbook: Allowance for Loan and Lease Losses Office of the Comptroller of the Currency 1998
FASB Accounting Standards Update, Receivables (Topic 310), Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses Financial Accounting Standards Board of the Financial Accounting Foundation 7/21/2010
Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments Financial Accounting Standards Board of the Financial Accounting Foundation 6/16/2016
Final Interagency Policy Statement on Allowance for Loan and Lease Losses (ALLL) Methodologies and Documentation for Banks and Savings Institutions The Federal Financial Institutions Examination Council 7/6/2001
Guidance on Accounting for Expected Credit Losses Basel Committee on Banking Supervision 2/2/2015
Guidance on Supervision of Subprime Lending Office of the Comptroller of the Currency, Office of Thrift Supervision, Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation 1/31/2001
Interagency Guidance on Allowance Estimation Practices for Junior Lien Loans and Lines of Credit Office of the Comptroller of the Currency, Office of Thrift Supervision, Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation, National Credit Union Administration 1/31/2012
Interagency Guidance on CRE Concentration Risk Management Office of the Comptroller of the Currency, Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation 12/6/2006
Interagency Policy Statement on the Allowance for Loan and Lease Losses Office of the Comptroller of the Currency, Office of Thrift Supervision, Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation, National Credit Union Administration 2006
Statement of Financial Accounting Standards No. 5: Accounting for Contingencies Financial Accounting Standards Board of the Financial Accounting Foundation 3/1975
Statement of Financial Accounting Standards No. 114: Accounting by Creditors for Impairment of a Loan Financial Accounting Standards Board of the Financial Accounting Foundation 5/1993

Stress Testing

Basel III: A global regulatory framework for more resilient banks and banking systems Bank for International Settlements 6/1/2011
Community Bank Stress Testing Office of the Comptroller of the Currency 10/18/2012
Company-Run Annual Stress Test Reporting Template and Documentation for Covered Institutions with Total Consolidated Assets of $10 Billion to $50 Billion under the Dodd-Frank Wall Street Reform and Consumer Protection Act Office of the Comptroller of the Currency 9/30/2013
Company-Run Stress Test Requirements; Final Rules (Federal Register Volume 77, Number 198) Board of Governors of the Federal Reserve System 10/12/2012
Interagency Guidance on Stress Testing for Banking Organizations with Total Consolidated Assets of More Than $10 Billion Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation, Office of the Comptroller of the Currency 05/14/2012
The Supervisory Capital Assessment Program: Design and Implementation Board of Governors of the Federal Reserve System 4/24/2009
Supervisory Insights, Summer 2012: Stress Testing Credit Risk at Community Banks Federal Deposit Insurance Corporation 6/8/2012

Risk Ratings

Rating Credit Risk Office of the Comptroller of the Currency 4/2001
Credit Risk Ratings at Large U.S. Banks Federal Reserve 11/1998
Interagency Proposal on the Classification of Commercial Credit Exposures Office of the Comptroller of the Currency, Office of Thrift Supervision, Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation 3/18/2005

Portfolio Administration

Loan Portfolio Management Office of the Comptroller of the Currency 4/1998
Revised Uniform Retail Credit Classification and Account Management Policy Federal Financial Institutions Examination Council 6/12/2000

Commercial Credit Analysis & Credit Administration

Interagency Guidance on Leveraged Lending Office of the Comptroller of the Currency, Department of the Treasury, Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation 3/22/2013
Interagency Statement on Meeting the Needs of Creditworthy Small Business Borrowers Office of the Comptroller of the Currency, Department of the Treasury, Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation, National Credit Union Administration 2/12/2010
Lending Standards for Commercial Loans Board of Governors of the Federal Reserve System 6/23/1998
Member Business Loans; Commercial Lending - Federal Register Vol. 81, No. 49 National Credit Union Administration 3/14/2016
Policy Statement on Prudent Commercial Real Estate Loan Workouts Office of the Comptroller of the Currency, Office of Thrift Supervision, Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation, National Credit Union Administration, Federal Financial Institutions Examination Council State Liaison Committee 10/30/2009
Principles for the Management of Credit Risk Basel Committee on Banking Supervision 9/2000
Supervisory Expectations for Risk Management of Agricultural Credit Risk Board of Governors of the Federal Reserve System 10/26/2011