CBA

Showing 161–176 of 207 results

  • 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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  • Regulatory developments that affect your bottom line

    Spring 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 694

    Abstract: Federal and state regulatory agencies can have a significant impact on a bank’s bottom line, so it’s important to monitor their activities. Doing so can reveal opportunities to boost — or situations that shrink — the bottom line. This article discusses three recent regulatory developments: Regulation R, which defines the extent to which a bank’s securities activities are subject to SEC oversight; state enterprise zones; and whether FDIC premium deductions will be permitted.

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  • Model behavior – Is your ALM model capturing your bank’s risks?

    Spring 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 444

    Abstract: Asset-liability management (ALM) is a critical activity for banks — not just for meeting regulators’ expectations, but also as a strategic tool for controlling risk and enhancing performance. In today’s high-risk environment, it’s critical for a bank’s board of directors or asset and liability committee to take a proactive approach to ALM. There are a variety of ALM modeling software programs available, but the type of model and level of sophistication that’s right for a particular bank depends on the bank’s size, complexity, business model, risk profile and other characteristics.

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  • CRE loan workout guidelines support process

    Spring 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: Community banks with high concentrations of commercial real estate (CRE) loans face a dilemma: Even though it may be in the best interest of both bank and borrower to modify or restructure a troubled CRE loan, workouts may also create a risk that the loan will be adversely classified by bank examiners. And this can have a negative impact on the bank’s earnings, liquidity and capital. However, guidance issued last October from the federal banking agencies can help banks develop prudent workout strategies that will minimize adverse financial impact. A sidebar discusses whether a modified CRE loan constitutes a troubled debt restructuring.

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  • Managing vendor risk

    Winter 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 407

    Abstract: Many banks outsource a variety of activities, but that doesn’t mean they can sign the contract and forget about it. Federal regulations require banks to develop and maintain a vendor management program designed to protect customer information. And while these requirements may seem daunting, especially for smaller community banks, a risk-based approach can minimize the burden. There are several steps a bank should take to ensure compliance; an important part of the process is a formal risk assessment.

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