Non-Accrual and Charged-Off Loan Policy - $275.00


The purpose of this Non-Accrual and Charged-Off Loan Policy is to address a financial institution's classification and accounting treatment of non-accrual and charged-off loans.

Table of Contents

Purpose and Contents - Topic 1
Policy Statement - Topic 2
Special Assets Committee - Topic 3
Uniform Policy Guidelines - Topic 4
Problem Loan Identification Guidelines - Topic 5
Problem Loan Identification Procedures - Topic 6
Impaired Loan Identification - Topic 7
Troubled Debt Restructuring and Loan Workout Programs - Topic 8
Watch List Addition Procedures - Topic 9
Non-Accrual Loans - Regulatory Accounting Treatment - Topic 10
Charged-Off Loans - Topic 11
Audit Policy - Topic 12
Staff Training - Topic 13
Retention of Documentation - Topic 14

Recent updates to this product:
01/02/18 Update
National Defense Authorization Act for Fiscal Year 2018
05/02/16 Update
Foreclosure Relief and Extension of Servicemembers Act of 2015

This policy template (approximately 45 pages) is available to purchase from in Microsoft® Word format for $275.00.

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