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Bank Examinations

Summer 2004 Vol. 1, Issue 1 - Table of Contents

Supervisory Insights - Summer 2004 - PDF

Letter from the Director

Articles

The FDIC’s Supervision of Industrial Loan Companies: A Historical Perspective

By reviewing the FDIC’s experience with the industrial loan company charter, this article provides factual and historical context for policy discussions about how supervisors can protect insured entities that are part of larger organizations.

Compliance Examinations: A Change in Focus

The FDIC has revisited its approach to the compliance examination process. How has the examination paradigm shifted?

Federal Home Loan Bank Advances: A Supervisory Perspective

The results of an FDIC survey provide insights into how community banks are using Federal Home Loan Bank advances.

Assessing Commercial Real Estate Portfolio Risk

Banks in some metropolitan areas are increasing exposures to commercial real estate lending during a time of weak market fundamentals. To understand the level of portfolio risk, supervisors must "get behind the numbers." An FDIC pilot program in Atlanta did just that.

Regular Features

From the Examiner’s Desk

Enactment of the USA PATRIOT Act and changes in the Bank Secrecy Act (BSA) have heightened the visibility of bank BSA compliance programs. How are bankers and examiners dealing with these changes?

Accounting News

In response to recent guidance from the American Institute of Certified Public Accountants, bankers and examiners must take a new approach to the accounting for purchased impaired loans beginning in 2005. This article explains how this new approach will affect the bank accounting function.

Regulatory and Supervisory Roundup

This feature provides an overview of recently released regulations and supervisory guidance.

Supervisory Insights

Supervisory Insights is published by the Division of Supervision and Consumer Protection of the Federal Deposit Insurance Corporation to promote sound principles and best practices for bank supervision.

Donald E. Powell
Chairman

Michael J. Zamorski
Director, Division of Supervision and Consumer Protection

George E. French
Executive Editor

Journal Executive Board

Donna J. Gambrell, Deputy Director
John M. Lane, Deputy Director
Sandra L. Thompson, Deputy Director
Ronald F. Bieker, Regional Director
John F. Carter, Regional Director
Nancy E. Hall, Regional Director
Scott M. Polakoff, Regional Director
Mark S. Schmidt, Regional Director
Christopher J. Spoth, Regional Director

Journal Staff

Kim E. Lowry
Managing Editor

John S. Wholeben
Financial Writer

James J. Willemsen
Financial Writer

Supervisory Insights is available online by visiting the FDIC’s website at www.fdic.gov. To provide comments or suggestions for future articles, or to request print copies, contact Managing Editor Kim Lowry at 202-898-6635 or SupervisoryJournal@fdic.gov.

The views expressed in Supervisory Insights are those of the authors and do not necessarily reflect official positions of the Federal Deposit Insurance Corporation. In particular, articles should not be construed as definitive regulatory or supervisory guidance. Some of the information used in the preparation of this publication was obtained from publicly available sources that are considered reliable. However, the use of this information does not constitute an endorsement of its accuracy by the Federal Deposit Insurance Corporation.

Last Updated: July 24, 2023