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Supervisory Insights

Summer 2010 Vol. 7, Issue 1 - Table of Contents

Last Updated: May 25, 2023

Supervisory Insights - Summer 2010 - PDF

Letter from the Director


FDIC Loss-Sharing Agreements: A Primer

As the current banking crisis evolved, the FDIC increasingly has used an indemnification structure known as a loss-sharing agreement (LSA). LSAs are viewed favorably from a supervisory perspective as they can significantly reduce loss exposure for an acquirer of failed bank assets. This article discusses key supervisory considerations for LSAs, including a summary of loss-sharing structures, an overview of examination procedures for reviewing assets covered by LSAs, important accounting issues, and guidelines for establishing adverse classifications.

Regular Features

From the Examiner’s Desk: Amendments to Regulation Z: Compliance Challenges for Bankers and Examiners

The enactment of the Credit Card Accountability Responsibility and Disclosure Act of 2009 and amendments to Regulation Z have strengthened protections for consumers under open-end credit plans. This article identifies key changes facing the banking industry and offers suggestions for how examiners may approach the evaluation of a bank’s compliance with these changes.

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.

Sheila C. Bair
Chairman, FDIC

Sandra L. Thompson
Director, Division of Supervision and Consumer Protection

Journal Executive Board

George E. French, Deputy Director and Executive Editor
Christopher J. Spoth, Senior Deputy Director
John H. Corston, Acting Deputy Director
Robert W. Mooney, Deputy Director
Thomas E. Peddicord, Acting Deputy Director
James C. Watkins, Deputy Director
Thomas J. Dujenski, Regional Director
Doreen R. Eberley, Regional Director
Kristie K. Elmquist, Acting Regional Director
Stan R. Ivie, Regional Director
James D. LaPierre, Regional Director
M. Anthony Lowe, Regional Director

Journal Staff

Kim E. Lowry
Managing Editor

Todd G. Eich
Financial Writer

J. Michelle Grotts
Financial Writer

Supervisory Insights is available online by visiting the FDIC’s website at To provide comments or suggestions for future articles, request permission to reprint individual articles, or to request print copies, send an e-mail to

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.