APPENDIX

The following guidance and information should be consulted for additional details about matters discussed in this Financial Institution Letter.

Supervision

• Concentrations in Commercial Real Estate Lending, Sound Risk Management Practices, December 6, 2006, http://www.fdic.gov/news/news/press/2006/pr06114.html
• Interagency Policy Statement on the Allowance for Loan and Lease Losses, December 13, 2006, http://www.fdic.gov/news/news/press/2006/pr06115.html
• Policy Statement on Allowance for Loan and Lease Losses Methodologies and Documentation for Institutions and Savings Institutions, July 6, 2001, http://www.fdic.gov/news/news/financial/2001/fil0163.html