CBA
Showing 161–176 of 255 results
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BANK Wire – Basel III finalized
Fall 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 408
Abstract: This issue’s “BANK Wire” discusses the OCC’s and the Federal Reserve Board’s final rules adopting Basel III bank capital requirements. It also looks at an OCC guide offering practical, best-practices advice for community banks and a Federal Trade Commission guide regarding its Red Flags Rule for spotting identity theft. And it mentions a recent study by the St. Louis Federal Reserve Bank identifying the distinguishing features of community banks that maintained the highest supervisory ratings during the recent financial crisis.
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Get ready for new mortgage rules
Fall 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 650
Abstract: Community banks should begin preparing now for new mortgage rules that take effect on Jan. 1, 2014. The rules, finalized by the Consumer Financial Protection Bureau (CFPB) last January, are designed to protect consumers from risky lending practices. The CFPB in July made several amendments to the rules. Among other things, the amendments ease some of the new requirements for smaller banks. This article discusses the highlights, particularly as they apply to the ability-to-pay rule and the qualified mortgage rule.
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Taking stock of inventory – Are any of your borrowers using slick fraud tricks?
Fall 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Fraud involving inventory, in one way or another, happens regularly. Knowing what tricks are employed, and how to trip them up, is half the battle. This article cites some real-world examples of scams to look out for, whether involving the physical inventory directly or the accounting for it.
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Social media risks shouldn’t be ignored
Fall 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: In recent years, many banks have begun to use Facebook, Twitter, LinkedIn and other social media platforms to interact with customers and prospects and to market their products and services. But the opportunities these platforms provide also come with significant risks. So it’s critical to develop a plan for managing these risks. This article discusses the operational, reputational, and compliance and legal risks and lists steps for mitigating them. A sidebar notes the danger posed by file-sharing apps.
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BANK Wire – Study links higher CRE concentrations with bank failure
Summer 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: This issue’s “BANK Wire” discusses a Federal Reserve and OCC white paper that analyzes the impact of the OCC’s 2006 commercial real estate concentration guidance regarding enhanced credit risk controls. It also looks at an IRS private letter ruling on whether a financial institution has a tax-reporting obligation with respect to account-opening bonuses for new IRAs or Section 529 college savings plans. In addition, it notes a survey showing a swift rise in mobile banking and discusses the Consumer Financial Protection Bureau’s recently published mortgage rule compliance guide.
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Accounting for credit losses – Getting ready for big changes
Summer 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 513
Abstract: For community banks, accounting for credit losses — which are reflected in the allowance for loan and lease losses (ALLL) — is a critical process that can have a significant impact on earnings and capital. Recently, both the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued proposals to change the way financial institutions determine when and how credit losses should be recognized. This article looks at the different proposals and what the future might hold.
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What do you know about ESOPs?
Summer 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 725
Abstract: This article looks at some of the basics of an ESOP — an employee stock ownership plan. An ESOP is a qualified retirement plan that invests in the bank’s own stock. A bank’s contributions to an ESOP are tax deductible, and a leveraged ESOP can be a highly tax-efficient vehicle for raising capital. Furthermore, an ESOP can be a powerful incentive for attracting, retaining and motivating employees. But there are pros and cons for S and C corporations.
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Community banks: Prepare for an M&A surge
Summer 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 867
Abstract: The confluence of several factors — including a struggling economy, intense competition and a challenging regulatory environment — is putting pressure on community banks to consider mergers and acquisitions (M&As) as a growth strategy. This article considers a number of issues that small banks will confront as they go through the merger or acquisition process. It discusses the importance of obtaining a professional valuation and performing due diligence, along with whether to structure the transaction as a merger or as an asset or stock acquisition. A sidebar looks at the findings of the FDIC’s Community Banking Study on banking industry consolidation.
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BANK Wire – CFPB issues mortgage ability-to-repay rule
Spring 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 411
Abstract: This issue’s “BANK Wire” discusses the Consumer Financial Protection Bureau’s final rule amending Regulation Z, requiring mortgage lenders to make a reasonable, good-faith determination of a borrower’s ability to repay the loan. It also looks at the OCC’s warning that banks’ efforts to increase profitability may lead to inappropriate risk-taking, and at an FDIC study that addresses structural change, the geography of community banking, comparative financial performance, balance sheet strategies and capital formation.
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Borrowers are not created equal – Use financial statement reconciliations to compare diverse customers
Spring 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: “Normalizing” reconciliations to the income statement and balance sheet is necessary when comparing diverse borrowers. A thorough knowledge of accounting helps lenders prepare dissimilar customers’ financial statements for apples-to-apples comparisons and to aid in underwriting decisions. This article offers a basic explanation of this accounting tactic, taking into account varied accounting methods, one-time events and related-party transactions.
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Suspicious activity reports: Are you using “key terms”?
Spring 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: One detail that banks often overlook when filing suspicious activity reports is FinCEN’s list of key terms to include in the narrative section. Using these terms helps law enforcement officials detect fraud and money laundering more quickly, which, in turn, helps protect bank customers. This article describes a few examples of these terms.
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Take the stress out of stress testing
Spring 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 857
Abstract: Stress testing can be a powerful tool for evaluating the impact of adverse external events on a bank’s earnings, capital adequacy and other performance measures. It also can guide an institution’s risk management and capital planning efforts. But until recently, there’s been some confusion about regulators’ expectations for stress testing by community banks. This article discusses new OCC supervisory guidance on this topic, looking at a variety of stress testing methods. A sidebar notes the circumstances under which institutions are expected to employ enhanced risk management techniques, including stress testing.
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BANK Wire – Get ready for new capital requirements
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 411
Abstract: This issue’s “BANK Wire” discusses new regulatory capital requirements designed to increase the quality and minimum quantity of capital for most banks. This might require action by some community banks; a federal calculator is available to help banks get a sense of the requirements’ potential impact. In addition, the feature discusses an OCC handbook on managing unique and hard-to-value assets held in fiduciary or custody accounts, and describes a regulatory calendar developed by the FDIC to help community banks keep abreast of changes in federal banking laws, regulations and supervisory guidance.
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When a leadership change is in order, be a resource
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 681
Abstract: Lenders often form long-term, and even close, relationships with their business loan customers. So when a customer needs to turn over the management reins to a replacement, it may be hard for them to say good-bye to the old and hello to the new. But the well-being of the customer’s business may depend on it. This article shows how lenders can use their expertise to help customers choose the best leadership to guide their company into the future.
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Risky business – OCC report analyzes threats faced by banks
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: The Office of the Comptroller of the Currency recently unveiled its Semiannual Risk Perspective report. The report outlines the primary risks community banks face, presenting data in four areas: the operating environment; the condition and performance of the banking system; funding, liquidity, and interest rate risk; and regulatory actions. A sidebar discusses interest rate risk and how to manage it.
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Inadequate IT procedures expose banks to liability for online fraud
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: In today’s cyberworld, where would-be thieves are finding ever more clever ways to commit fraud and theft, it’s critical that banks offering online banking implement effective, risk-based security procedures. Not only is it good business in terms of customer satisfaction, but it can also help protect a bank against liability for online fraud. This article discusses a court case in which one bank learned this lesson the hard way when the court found that the bank’s security procedures weren’t commercially reasonable.