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BASIC EXAM CONCEPTS AND GUIDELINES

Identify Description of Safety & Soundness Performance Ratings (1.1-1)

1 - Strong Performance, Significantly Higher than Average

2 - Satisfactory Performance, Average or Above, Adequately Provides for Safe & Sound Operation

3 - Flawed and considered Fair, Neither Satisfactory nor Unsatisfactory, but below-average

4 - Marginal Performance, Significantly below average, Might evolve to threaten viability

5 - Unsatisfactory, Critically Deficient, Need Immed. Remedial Attention, threatens viability

Which composite rating indicates the need for a definitive plan for corrective action and close surveillance? Composite 4 (1.1-3)

Composite 1 rating (1.1-3)

Institutions in this group are basically sound in every respect; any adverse findings or comments are of a minor nature and can be handles in a routine manner. Such institutions are resistant to external economic and financial disturbances and are more capable of withstanding the vagaries of business conditions than institutions with lower ratings. As a result, such institutions give no cause for supervisory concern.

Composite 2 rating? (1.1-3)

Institutions in this group are fundamentally sound, but may reflect modest weaknesses correctable in the normal course of business. The nature and severity of deficiencies. however, are not considered material and, therefore, such institutions are stable and able to withstand business fluctuations quite well. While areas of weakness could develop into conditions of greater concern, the supervisory response is limited to the extent that minor adjustments are resolved in the normal course and operations continue satisfactory.

Composite 3 rating? (1.1-3)

Institutions in this category exhibit financial, operational or compliance weaknesses ranging from moderately severe to unsatisfactory. When weaknesses relate to financial condition, such institutions may be vulnerable to the onset of adverse business conditions and could easily deteriorate if concerted action is not effective in correcting the areas of weakness. Institutions which are in significant non-compliance with laws and regulations may also be accorded this rating. Generally, these institutions give cause for supervisory concern and require more than normal supervision to address deficiencies. Overall strength and financial capacity, however, are still such as to make failure only a remote possibility.

Composite 4 rating? (1.1-3)

Institutions in this group have an immoderate volume of serious financial weaknesses or a combination of other conditions that are unsatisfactory. Major and serious problems or unsafe and unsound conditions may exist which are not being satisfactorily addressed or resolved. Unless effective action is taken to correct these conditions, they could reasonably develop into a situation that could impair future viability, constitute a threat to the interests of depositors and/or pose a potential for disbursement of funds by the insuring agency. A higher potential for failure is present but is not yet imminent or pronounced. Institutions in this category require close supervisory attention and financial surveillance and a definitive plan for corrective action.

Composite 5 rating (1.1-3)

Reserved for banks with an extremely high immediate or near term probability of failure. The volume and severity of weaknesses or unsafe and unsound conditions are so critical as to require urgent aid from stockholders or other public or private sources of financial assistance. In the absence of urgent and decisive corrective measures, these situations will likely result in failure and involve the disbursement of insurance funds to insured depositors, or some form of emergency assistance, merger or acquisition.

How determine loan cutoff:

loans/lines classified at last exam

watch list loans

significant overdue loans

other loans which exhibit high degree of risk

loans to bank insiders

A higher percentage of loans lined is needed for which of the following?

· Portfolio of mostly seasoned mortgages; asset quality rated 2; management rated 2.

· Portfolio of RE development loans, mostly past due; AQ 2; Mgmt 2.

What is the purpose of an examination? (1.1-1)

· Maintain public confidence in the integrity of the banking system and in individual banks.

· Determine the bank's adherence to laws and regulations.

· Protect the financial integrity of the deposit insurance fund.

· Understand the nature, relative seriousness and ultimate cause of a bank's problems and provide a factual foundation to soundly base corrective measures, recommendations and instructions.

What is the purpose of UFIRS (Uniform Financial Institution Rating System)? (1.1-1)

It reflects in a comprehensive and uniform fashion an institution's:

1) Financial condition

2) Compliance with laws and regulations, and

3) Overall operating soundness.

Its primary purpose is to help identify those institutions whose weaknesses in these three areas require special supervisory attention and/or warrant a higher than normal degree of supervisory concern.

The report of exam is the property of whom? (1.1-18)

FDIC

Items to be reviewed in pre-planning: (1.1)

A thorough review of which of the following should NOT be included in pre-examination planning? (1.1)

(a) Prior FDIC and SBA examinations

(b) Correspondence files

(c) Internal/external audit reports

(d) Newspaper articles

What are the purposes/benefits of exam planning? (1.1-10)

a. efficiency

b. staffing

c. defining special attention areas

d. help determine scope

What is the time frame for a visit and a exam of a new bank? (1.1-4)

Visit within 6 months of operation

Exam within 12 months of operation

Subsequent to the first examination and through the 3rd year of operation, at least one examination is to be performed each year. Extended examination intervals should not be applied during the first three years of operations. Subsequent to the initial limited scope and full scope examinations, examinations may be alternated with the state authority if circumstances warrant.

How soon after a change of control are exams required? (1.1-4)

If new mgmt. is known to RD - Follow regular exam interval.

If new management is unknown to corporation:

Limited scope exam within 6 months

Full scope exam within 12 months

According to (Section 10) FDI Act, every institution should be examined every 12 months.

The 18 month rule may be substituted for:

- banks with TA < $250MM

- well capitalized

- well managed

- composite outstanding (good in banks < or = $100M)

- currently no formal action

- no person acquired control in last 12 months

How determine when to examine branches? Affiliates?

As needed to do full exam of the bank. Contact RO in cases of affiliates.

Know what CAMEL items are rated in relation to: (1.1-2)

CAPITAL Volume of Risk Assets

Volume of Marginal and inferior quality assets, intangibles, off-B/S activities

Bank growth experience, plans & prospects

Strength of management

Capital ratios in relation to peer

Earnings retention

Access to capital markets or other appropriate sources of financial assistance

Policy statement and regulation

Overall financial condition

B/S composition

IRR

Concentration risk

Nontraditional activity risk

Reasonableness of dividends

Plans for maintaining capital & correcting deficiencies

ASSET QUALITYLevel, distribution, & severity of classified assets

Level & distribution of nonaccrual assets & reduced rate assets (past due & Restructured Troubled Debt)

Adequacy of ALLL

Mgmt's ability to administer and collect problem credits

Any undue degree of concentration of credits or investments

Trend, nature and volume of special mention classifications

Adequacy of lending policies & credit administration procedures

Quality of investment securities

Adequacy of investment policies

Trading Account activities

Volume & risk of off-B/S items

Investment & transfer risk

Criticized or classified loans to insiders

Level & quality of participations

MANAGEMENT Technical Competence

Leadership & Administrative Ability

Compliance w/regulations

Ability to plan and respond to changing circumstances

Adequacy & Compliance w/internal policies

Depth and succession

Quality of internal controls

Operating procedures & all lending, investment & operating policies

Involvement of directors & shareholders

Responsiveness to recommendations made by supervisory authorities & auditors

All factors necessary to operate bank in a S&S manner

Effectiveness of MIS

Tendencies towards self-dealing

Willingness to serve community needs

Extent that mgmt. is affected by or susceptible to dominant influence or concentration of authority

EARNINGS Ability to cover losses & provide for adequate capital

Ability to support present & future prospects

Earnings trends, quality & composition

Peer group comparisons

Quality and composition of Net Income, level & trend

Degree of reliance on interest-sensitive funds

Dividend payout ratio

Rate of growth of retained earnings & adequacy of capital

Adequacy of provisions to the ALLL

Reliance on unusual or nonrecurring gains or losses, the contribution of extraordinary items, securities transactions, and tax effects to net income

Strength of NIM

Vulnerability of earnings to change in interest rates

Plans for correcting deficiencies

LIQUIDITY Volatility of deposits

Reliance on interest sensitive funds, borrowings, and brokered deposits

Frequency & level of borrowings

Technical competence relative to structure of liabilities

Availability of assets readily convertible into cash

Access to money markets or other sources of funds & any difficulties

Should be appraised over a period of time as well as a particular date

Overall effectiveness of asset/liability management strategies

Adequacy of & compliance with established liquidity policies

Nature, volume, & anticipated usage of credit commitments

Composition & stability of deposits

Liquidity provided by securities and other assets

Adequacy of liquidity & funding policies & practices including the provision for alternate sources of funds

IRR Management

Nature, trend, and volume of off-B/S activities including financial contracts used for hedging

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