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...

Community Banks: Get Ready for Major Changes

  • October 20, 2011

Last summer, the Financial Accounting Standards Board (FASB) issued proposed new standards for lease accounting that, if and when they are...

Management and Audit Committee Letters

  • October 20, 2011

As a commercial lender, you may receive financial information from borrowers in literally all shapes and sizes. These range from audited...

Lessons to Be (Re)learned from the Financial Crisis

  • October 20, 2011

This fall marks the third anniversary of the beginning of the financial crisis. Of course, the seeds of the crisis were...