Skip Header

Federal Deposit
Insurance Corporation

Each depositor insured to at least $250,000 per insured bank



Home > News & Events > Financial Institution Letters




Financial Institution Letters

Office of the Comptroller of the Currency
Board of Governors of the Federal Reserve System
Federal Deposit Insurance Corporation
National Credit Union Administration
Office of Thrift Supervision



Interagency Advisory on Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans

Table of Contents

  1. Executive Summary
  2. Background
  3. Definitions
  4. Accounting and Reporting
  5. Valuation
  6. Standard-Setter Activities
  7. Changes in Accounting for Derivative Loan Commitments and Loan Sales Agreements
  8. Summary
  9. Example
  10. Addendum to Example

 


Last Updated 05/03/2005 communications@fdic.gov

Skip Footer back to content