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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