The FDIC has released four new community bank technical assistance videos covering municipal finance, allowance for loan and lease losses, troubled debt restructuring and fair lending.
The municipal securities video, intended for community bank management, addresses supervisory expectations, investment policies and pre-purchase analysis and monitoring. The ALLL video -- designed for community bank CFOs, loan committee members and loan personnel -- covers interagency statements and pertinent accounting standards and illustrates an effective loss migration analysis. The troubled debt restructuring video addresses the accounting and regulatory treatment for a TDR, as well as the multiple note concept. It is intended for loan committee members and other loan personnel. The FDIC’s video on fair lending risk, intended for bank directors and senior management, provides an overview of the disparate treatment and disparate impact concepts and reviews fair lending risk indicators, mitigation strategies and elements of an effective fair lending compliance program.
View the videos.