Section 17.1 - Bank of Anytown-Report of Examination
Items Listed For Special Mention
Includes assets and off-balance sheet items which are detailed as follows: Special Mention Items - A Special Mention asset has potential weaknesses that deserve management's close attention. If left uncorrected, these potential weaknesses may result in the deterioration of the repayment prospects for the asset or in the institution's credit position at some future date. Special Mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification.
(Write-up should be consistent with instructions contained in the Manual of Examination Policies)