Community Banking Advisor

Showing 177–192 of 227 results

  • Do you think all financial statements are created equal?

    Spring 2011
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 624

    Abstract: When sitting down to review a customer’s financial statements, banks shouldn’t forget to consider the differences between public and private companies, the customer’s incorporation type, and the accounting method used. This article discusses the details of these factors to help banks take into account their borrowers’ differences.

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  • ALLL best practices – Pay attention to qualitative factors

    Spring 2011
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 492

    Abstract: Staying on top of the allowance for loan and lease losses (ALLL) is critical for banks, especially in the current economy. If examiners find that an ALLL is underfunded, they may downgrade the bank’s CAMEL rating, require it to increase capital levels or take other remedial action. One of the biggest challenges in calculating the ALLL is assessing the impact of qualitative, or “environmental,” factors that cause a bank’s loss estimates to deviate from its historical loss experience. This article looks at interagency guidance that provides a useful outline for this analysis, but also discusses best practices proposed by two examiners.

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  • 4 tips for boosting noninterest income

    Spring 2011
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 936

    Abstract: Noninterest income is declining for many banks. There are many reasons for this, including general economic conditions and regulatory changes, such as opt-in requirements for overdraft protection fees and limitations on credit card fees and debit card interchange fees. This article discusses four strategies for increasing noninterest income: improving collection of current fees, getting to know the competition, putting a value on banking relationships, and buying life insurance on the lives of key employees. A sidebar discusses the circumstances in which tax-advantaged bank-owned life insurance (BOLI) benefits are available.

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  • BANK Wire – Federal Reserve sets rule on appraiser independence

    Winter 2011
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 387

    Abstract: This issue’s “BANK Wire” discusses a Federal Reserve Board interim final rule on appraiser independence that expands on the Dodd-Frank Wall Street Reform and Consumer Protection Act. It also explains why community banks seeking new sources of capital should consider applying to the Small Business Lending Fund.

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  • Small business lending – Watch out for inflated receivables

    Winter 2011
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: In desperate attempts to secure loans in today’s conservative lending environment, some small businesses are artificially inflating their receivables on financial statements by postponing bad debt write-offs, stretching out revenue recognition cutoffs or even recording bogus sales. In other instances, small business staffs are stretched so thin that inadvertent errors in recording receivables are being made. Fortunately, bankers who conduct extra due diligence on receivables can sort fiction from fact and errors from accuracy. This article offers tips on how to do so.

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  • How does your bank gauge loan quality?

    Winter 2011
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 429

    Abstract: The real estate and financial crisis highlights the need for lender quality control (QC) programs. Recognizing this risk, Fannie Mae recently beefed up its QC policies, and Freddie Mac may follow suit. Banks that sell loans to the secondary market are required to have a QC program. But even those that don’t should consider following Fannie Mae’s guidelines to help ensure the quality of their loans. This article looks at the new requirements.

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  • Accounting for financial instruments – Proposal foretells major impact on banks

    Winter 2011
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1019

    Abstract: The Financial Accounting Standards Board (FASB) is considering proposed changes in accounting for financial instruments and plans to adopt final standards by June 2011. If adopted, the proposal — which calls for most financial instruments to be measured at fair value — would have a significant impact on the way banks account for loans, deposits and investments. It also would change the way banks measure credit impairment and calculate loan loss reserves. This article discusses some of the details, while a sidebar looks at FASB’s new credit risk and loan loss disclosure requirements.

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  • BANK Wire – Bank reform — the good, the bad and the assorted

    Fall 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: The Dodd-Frank Wall Street Reform and Consumer Protection Act made sweeping changes to U.S. banking law. Many of these changes affect the nation’s largest banks, but this article looks at which changes help community banks and which may hurt.

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  • Keeping an eye on your customers’ cash

    Fall 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 621

    Abstract: Obtaining current financial information from borrowers — and properly analyzing it — is more important than ever in light of today’s regulatory environment. Banks need to regularly evaluate a borrower’s ability to repay — and a statement of cash flow can reveal clues about an existing or prospective borrower’s performance. This article explains the three sections of a cash flow statement, and how it shows changes from one accounting period to the next.

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  • Constraints on capital – What’s holding your bank back?

    Fall 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 904

    Abstract: A struggling economy affects bank capital on both sides of the equation: It hurts earnings and it increases risk. But this article shows that downgraded securities, deferred tax assets, and new rules requiring certain assets to be reflected on balance sheets can have a direct impact on bank capital levels. The article also discusses new proposals that would significantly impact bank capital requirements. And a sidebar explains why the SEC might regard a small community bank as public even if it never makes a public stock offering.

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  • Distressed assets – Online auctions ease sales

    Fall 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: Banks looking to sell troubled loans should consider online auctions as a part of their strategy. These auctions can streamline the sales process and expose the bank’s distressed assets to a large pool of potential bidders. But they require careful due diligence. This article lists several auction sites, explains how an auction house works, and offers ways to minimize risks.

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  • BANKWire – Bankers on overdraft fees

    Summer 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 404

    Abstract: This new feature offers news briefs concerning matters that are important to community bankers. In this issue, we take a look at overdraft fees; an extension of the FDIC’s Transaction Account Guarantee program; new federal guidance regarding management of funding and liquidity risks; overtime pay for mortgage loan officers; and modernization of the Uniform Bank Performance Report.

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  • Going paperless? Take time to plan

    Summer 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 730

    Abstract: The term “paperless” encompasses many different technologies, from remote deposit capture and online loan applications to back-office document management systems. More and more community banks are considering implementing the latter as imaging costs decrease. This article lists seven potential benefits of a document management system, and offers four tips for implementation. A sidebar discusses how to protect customer information if outsourcing this work.

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  • Telltale trouble – How to assess if a customer will fail

    Summer 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 708

    Abstract: The economy is on the mend, but businesses of all kinds continue to shut their doors. To protect themselves, banks need to identify borrowers that can’t turn themselves around. Identifying strengths will help them predict which of their business-loan customers likely will emerge from the down economy in good shape. And spotting warning signs will help them make the correct lending decisions — even when it means pulling the plug. This article describes both the strengths and weaknesses to look for.

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  • Combating mortgage fraud

    Summer 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 653

    Abstract: Mortgage fraud is among the fastest growing white-collar crimes in the United States. But while there’s no foolproof method for fending off fraudsters, it’s critical for all banks to have an antifraud program. A report by the Federal Financial Institutions Examination Council provides a comprehensive look at mortgage fraud and outlines best practices for preventing fraud and red flags for detecting it. The report details older fraud schemes as well as newer ones and describes the most common mechanisms used to perpetrate these schemes.

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  • 4 points to remember about D&O insurance

    Spring 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 529

    Abstract: Last year’s so-called bailout of some of the nation’s largest banks created an excess of taxpayer ill will. To avoid similar misgivings among their customers, now’s an optimal time for banks to review their directors & officers (D&O) liability protection. It’s important to distinguish between the three parts of a typical policy, and keep in mind that broad coverage is desirable; limits should reflect the bank’s needs; and the insurance application should be accurate.

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