Accounting for OREO and Foreclosed Assets

  • July 20, 2012

Foreclosing on assets pledged as collateral is usually the last step a bank will take with borrowers who are delinquent in...

Should You Participate in Participation Loans?

  • July 20, 2012

Many community banks rely on participation loans as a source of alternative funds for lending. Selling participation loans may enable banks...

Give SBA Loans a Second Look

  • July 20, 2012

While it doesn’t always feel like it, the United States has officially been out of recession for three years now. And...

FASB Offers Guidance on TDRs

  • April 16, 2012

Efforts by financial institutions over the past couple of years to modify loan terms for some small business and commercial real...

The Impact of Financial Reform – Are Community Banks an Endangered Species?

  • April 16, 2012

When the Dodd-Frank Wall Street Reform and Consumer Protection Act was first passed in the summer of 2010, there was a...

Putting Loans on the Books -Targeting Nonprofits and Medical Practices

  • April 16, 2012

There’s no question that the past few years have been a difficult period for banks — perhaps the most difficult since...

Charge-off Recovery: Now Is the Time

  • January 20, 2012

One effect of the financial crisis and uneven recovery is the huge amount of loan and lease charge-offs that banks have...

How Do You Calculate Debt Service Coverage?

  • January 20, 2012

Debt service coverage is a critical component of loan underwriting. Given its importance, it’s surprising how little uniformity there is in...

The Pendulum Swings Back to C&I Loans

  • January 20, 2012

The financial crisis that began more than three years ago has changed virtually every aspect of commercial lending – from tighter...