CBA
Showing 225–240 of 255 results
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OTTI: What it is and why you should care about it
Winter 2010
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: A crucial accounting issue for banks is the treatment of other-than-temporary impairment (OTTI) for investments. Under previous rules, assets that experienced OTTI were written down to fair value, with a corresponding charge to earnings. Many banks felt that this treatment was unfair, particularly for securities they had no intention of selling. In mid-2009, FASB issued guidance that changes the way these impairments are recorded for certain securities. OTTI can have a significant impact on bank earnings and regulatory capital, so it’s important to have policies and procedures in place for classifying securities, determining fair value, assessing securities for OTTI and measuring the credit and noncredit components.
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Credit card overhaul – Comprehensive Reg Z and UDAP changes take effect July 1
Winter 2010
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: Banks that issue credit cards have until July 1, 2010, to line up their compliance strategies for a massively changed set of UDAP (unfair or deceptive acts or practices) and Regulation Z (truth in lending) rules. The UDAP changes affect payment allocation, double-cycle billing, fee-based accounts and other issues, while the Regulation Z changes have an impact on credit advertising, billing error resolution, and other matters.
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Do you have a capital defense plan?
Winter 2010
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 1009
Abstract: Today, one of the biggest concerns of regulators is whether banks have adequate capital to withstand potential losses associated with high concentrations of commercial real estate loans. So it’s important that banks develop a capital defense plan as part of their preparation for regulatory exams. This article lists a number of best practices in this process, including reviewing and classifying one’s loan portfolio and reviewing and documenting the methodologies used to determine the allowance for loan and lease losses. A sidebar discusses a new FDIC rule regarding limits on deposit interest rates offered by institutions that are less than “well capitalized.”
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Buying a troubled bank — a good strategy if you do it right
Fall 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 334
Abstract: For a healthy community bank, acquiring a failed or failing institution can provide a valuable strategic opportunity. But just because the price is low doesn’t mean it’s a bargain. More than ever, it’s important for an acquiring bank to define its strategy, perform thorough due diligence, focus on valuation issues, and determine the best deal structure.
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Reduce costs without losing control
Fall 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 514
Abstract: In a weak economy, like it or not, cost-cutting is an integral part of strategy. There’s no one right way to cut costs, but it’s important to consider the potential impact on internal controls. Eliminating jobs can heighten a bank’s risk if affected employees are integral to internal control processes. But there are ways to mitigate the risks if such job cuts are absolutely necessary.
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Outsourcing: Another cost-saving strategy
Fall 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 753
Abstract: In times when cost-cutting is king, outsourcing some functions can be more appealing than ever to community banks. But, as this article explains, the key to success is finding the areas of a bank’s operation that are right for outsourcing. Should the internal audit function be outsourced? What about human resources, mortgage fulfillment or proof-of-deposit functions? It’s also important to carefully select and monitor the service provider. And, as a sidebar explains, offshore outsourcing can be a challenge for community banks that pride themselves on knowing their customers better than their larger counterparts do.
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Measure for measure – Which profitability measurement tools are best for your bank?
Fall 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 984
Abstract: With some banks failing and many struggling, this article emphasizes that it’s vital for a community bank to monitor its performance closely. But which measurements are best? Historically, return on assets (ROA) has been the most popular. But banks are now placing greater emphasis on ROE. And how does one make a fair comparison between the performances of different branches? Finally, regardless of how one measures profitability, it’s important to consider the impact of risk. A sidebar looks at a recent survey that shows how banks are measuring profitability and using the results.
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Are your business customers looking to switch banks?
Summer 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: A recent survey revealed that nearly half of small and middle-market companies in the U.S. are “actively seeking a new bank or would consider changing banks if presented with a compelling offer.” The main reasons companies want to switch banks are “lack of demonstrated commitment to the business,” “poor communication” and “uncertainty regarding financial health.” But many banks should be able to reverse the trend and hold onto customers by improving communications, making credit decisions on a case-by-case basis, showing more appreciation for long-term customers and providing greater transparency for their own financial condition.
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Dealing with troubled loans
Summer 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 1115
Abstract: For the first time in years, banks face significant numbers of troubled loans. As you review your loan portfolio and make decisions about how to handle troubled borrowers, it’s a good idea to familiarize yourself with “troubled debt restructurings” (TDRs), which can affect your financial statements. This article discusses the red flags of a troubled loan, the difference between TDRs and other restructurings, and the accounting implications of TDRs. A sidebar offers an example of a TDR.
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Avoiding “capital” punishment – Maintain adequate capital in today’s economy
Summer 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 775
Abstract: The current financial crisis has most banks focusing on liquidity issues and credit risk. But neither can you afford to neglect capital adequacy. Without adequate capital, it’s difficult for banks to make new loans and engage in other activities that drive future growth. There are two basic approaches banks can use to address capital deficiencies. One is to raise new capital. The other is to eliminate risk. Your risk assessment should consider six major risk areas outlined by the Federal Reserve’s banking risk framework.
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Leverage online banking to generate deposit growth
Summer 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: As a byproduct of the current financial downturn, more people are keeping their money in savings accounts and other investments they consider “safe.” This presents an opportunity for financially sound banks to attract new deposits. And one way to spur deposit growth is to take advantage of the Internet and other technologies that encourage people to save and make it easier for them to make deposits with your bank. But online banking also can increase your bank’s exposure to fraud, identity theft, money laundering and other risks. This article lists potential online services, along with risks to guard against.
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6 ways to close the technology gap
Spring 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: Most community banks underuse their technology systems; anywhere from 40% to 85% of the typical community bank’s technology capabilities go unused. To buck the trend, all banks should review their systems and look for ways to close this technology gap.
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Commercial real estate – De-stressing with stress testing
Spring 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 977
Abstract: Headlines about the financial crisis have focused on the subprime mortgage collapse, but the impact of the crisis on the banking industry has spread to commercial real estate (CRE) lending. It’s critical that you assess your CRE risk exposure and take steps to manage those risks.
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Why ERM? Enterprise risk management on critical upswing
Spring 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: More and more, enterprise risk management (ERM) is being recognized as an effective tool for banks of all sizes. And with regulators scrutinizing banks’ risk management programs, now is an ideal time to explore its benefits.
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Uncover cash sources with cost segregation
Spring 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 855
Abstract: The economic downturn has been hard on all businesses, including many community banks, so it’s important to explore all options for improving your cash flow. One tool you should consider is the cost segregation study.
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Security interests – Is your online information protected?
Winter 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: As online banking continues to grow in popularity, even small banks are offering customers Web access to at least some of their products and services. But with this convenience comes an unwelcome byproduct: the threat of unauthorized access by hackers and identity thieves.