LaSalle Street Journal

Credit Risk Review Systems

Interagency guidance on establishing a system for independent, ongoing credit risk review, and for appropriate communication to their management and boards of directors, issued in 2020.   Link...

OCC Comptroller's Handbook

Agricultural Lending, provides guidance on underwriting and managing agricultural production and agribusiness credits.   Link...

OCC Comptroller's Handbooks

Allowances for Credit Losses, offers guidance on estimating and maintaining appropriate ACL under CECL standards.   Link...

Interagency Guidance

Policy Statement on Allowances for Credit Losses, provides guidance on estimating and maintaining appropriate ACL, issued in 2012 and revised in 2023.   Link...

FFIEC Reporting Instructions

031 and 041 Call Report Instructions Update, issued in December 2025, provides comprehensive guidance on reporting requirements for financial institutions.   Link...

051 Call Report Instructions Update, issued in December 2025, offers detailed guidance on reporting requirements for banks with domestic offices only and total assets less than $5 billion.   Link...

OCC Comptroller's Handbooks

Accounts Receivable and Inventory Financing, covers risks and management of asset-based lending secured by receivables and inventory.   Link...

Asset-Based Lending, addresses risks and controls in lending secured by accounts receivable, inventory, and other assets.   Link...

Commercial Loans, covers underwriting, structuring, and managing commercial and industrial (C&I) loans.   Link...

Floor Plan Lending, provides guidance on financing dealer inventory (e.g., vehicles, equipment).   Link...

Lease Financing, addresses legal, credit, and operational risks in direct and leveraged lease transactions.   Link...

Oil and Gas Exploration and Production Lending, addresses risks specific to energy sector E&P financing.   Link...

Trade Finance and Services, provides guidance on letters of credit, guarantees, and trade-related credit risks.   Link...

OCC Comptroller's Handbook

Commercial Real Estate Lending, discusses risks in acquisition, development, construction, and income-producing CRE financing.   Link...

Interagency Guidance

Appraisal and Evaluation Guidelines, provides guidance on appraisal and evaluation practices, issued in 2010.   Link...

Prudent CRE Loan Accommodations and Workouts, provides guidance on prudent loan accommodations and workouts, issued in 2023.   Link...

Concentrations in Commercial Real Estate Lending; Sound Risk Management Practices, provides guidance on managing concentrations in CRE lending, issued in 2006.   Link...

Real Estate Lending Policies - Regulation H / SLTV, provides guidance on real estate lending policies, 12 CFR 208 Appendix C.   Link...

OCC Comptroller's Handbooks

Credit Card Lending, covers risks and management practices for credit card portfolios.   Link...

Installment Lending, discusses risks in fixed-payment consumer and small business installment loans.   Link...

Mortgage Banking, covers origination, servicing, and secondary market risks in mortgage activities.   Link...

Residential Real Estate Lending, discusses risks and management in home mortgage lending.   Link...

Retail Lending, covers broad retail credit products, risk management, and compliance considerations.   Link...

Student Lending, addresses risks in student loan origination and servicing.   Link...

Freddie Mac's Seller/Servicer Guide

Series 5000: Origination and Underwriting, provides comprehensive guidelines for lenders and servicers participating in Freddie Mac's mortgage programs.   Link...

Fannie Mae's Selling Guide

Part B: Origination and Underwriting, provides comprehensive guidelines for lenders selling loans to Fannie Mae, including eligibility, underwriting, and documentation requirements.   Link...

OCC Comptroller's Handbooks

Concentrations of Credit, focuses on identifying, measuring, and managing concentration risk in loan portfolios.   Link...

OCC Comptroller's Handbooks

Country Risk Management, addresses risks from cross-border exposures and country-specific factors.   Link...

FFIEC Reporting Instructions

FFIEC 009 Instructions, last updated December 2022, provides comprehensive guidance on reporting requirements for country risk exposures in the FFIEC 009 Country Exposure Report.   Link...

FFIEC 009 Frequently Asked Questions, last updated September 30, 2015, provides additional guidance on reporting requirements for country risk exposures in the FFIEC 009 Country Exposure Report.   Link...

FFIEC 009a Instructions, last updated December 2022, provides detailed guidance on reporting requirements for country risk exposures in the FFIEC 009a Country Exposure Report.   Link...

FFIEC 009a Explanatory Notes, issued December 30, 2013, provides additional guidance on reporting requirements for country risk exposures in the FFIEC 009a Country Exposure Report.   Link...

FFIEC 009 Current Information, provides current guidance on reporting requirements for country risk exposures in the FFIEC 009/009a Country Exposure Reports.   Link...

OCC Comptroller's Handbooks

Loan Portfolio Management, provides oversight, administration, and risk monitoring of the overall loan portfolio.   Link...

Rating Credit Risk, provides core guidance on assessing and rating credit risk in financial institutions.   Link...

Interagency Guidance

Credit Risk Review Systems, provides guidance on establishing a system for independent, ongoing credit risk review, and for appropriate communication to their management and boards of directors, issued in 2020.   Link...

Federal Reserve System (FRB)

The Commercial Bank Examination Manual presents examination objectives and procedures that FRB examiners follow in evaluating the safety and soundness of state member banks. Intended as guidance for planning and conducting bank examinations, last updated February 2026.   Link...

Federal Deposit Insurance Corporation (FDIC)

Basic Examination Concepts and Guidelines presents examination objectives and procedures that FDIC examiners follow to conduct bank examinations to ensure public confidence in the banking system and to protect the Deposit Insurance Fund.   Link...

OCC Comptroller's Handbooks

Leveraged Lending, covers supervisory expectations and risks in highly leveraged transactions.   Link...

Interagency Guidance

Leveraged Lending, provides guidance on leveraged lending, issued in 2013 and revised in 2014 and 2023.   Link...

Frequently asked questions (FAQs) for Implementing 2013 Interagency Guidance on Leveraged Lending, issued in 2014.   Link...

Interagency Statement on OCC and FDIC Withdrawal from the Interagency Leveraged Lending Guidance Issuances, issued in 2025.   Link...

OCC Comptroller's Handbooks

Model Risk Management, discusses validation and governance of models used in credit decisions and risk assessment.   Link...

Interagency Guidance

FRB & OCC Guidance on Model Risk Management, discusses validation and governance of models used in credit decisions and risk assessment.   Link...

FDIC Supervisory Guidance on Model Risk Management, discusses validation and governance of models used in credit decisions and risk assessment.   Link...

Florida

The 2025 Florida Statutes, provides the legal framework for state-chartered banks and other financial institutions in Florida.   Link...

Florida Administrative Code & Florida Administrative Register, provides the rules and regulations for state-chartered banks and other financial institutions in Florida.   Link...

Illinois

Illinois Compiled Statutes, provides the legal framework for state-chartered banks and other financial institutions in Illinois.   Link...

Illinois Administrative Code, provides the rules and regulations for state-chartered banks and other financial institutions in Illinois.   Link...