Table of Contents

Section Section

1000 EXAMINATION PLANNING
1000 1010 1015 1020 1030 Examination Strategy and Risk-Focused Examinations Internal Control and Audit Function, Oversight, and Outsourcing Conflict-of-Interest Rules for Examiners Federal Reserve System Bank Watch List and Surveillance Programs Workpapers

3000 LIABILITIES AND CAPITAL
3000 3010 3012 3015 3020 3030 Deposit Accounts Borrowed Funds Complex Wholesale Borrowings Deferred Compensation Agreements Assessment of Capital Adequacy Assessing Risk-Based Capital— Direct-Credit Substitutes Extended to ABCP Programs

2000 ASSETS
2000 2010 2015 2020 2030 2040 2043 2050 2060 2070 2072 2080 2082 2090 2100 2103 2110 2115 2120 2130 2133 2135 2140 2150 2160 2170 2180 2190 2200 2210 Cash Accounts Due from Banks Interbank Liabilities Investment Securities and End-User Activities Bank Dealer Activities Loan Portfolio Management Nontraditional Mortgages— Associated Risks Concentrations of Credit Classification of Credits Allowance for Loan and Lease Losses ALLL Methodologies and Documentation Commercial and Industrial Loans Loan-Sampling Program for Certain Community Banks Real Estate Loans Real Estate Construction Loans Concentrations in Commercial Real Estate Lending, Sound RiskManagement Practices Floor-Plan Loans Leveraged Financing Direct Financing Leases Consumer Credit Subprime Lending Subprime Mortgage Lending Agricultural Loans Energy Lending—Production Loans Asset-Based Lending Securities Broker and Dealer Loans Factoring Bank Premises and Equipment Other Real Estate Owned Other Assets and Other Liabilities

4000 OTHER EXAMINATION AREAS
4000 4010 4020 4030 4033 4040 4042 4043 4050 4060 4063 4070 4080 4090 4100 4110 4120 4125 4128 4130 4133 4140 [Reserved] Analytical Review and Income and Expense Asset/Liability Management Asset Securitization Elevated-Risk Complex Structured Finance Activities Management of Insurable Risks Purchase and Risk Management of Life Insurance Insurance Sales Activities and Consumer Protection in Sales of Insurance Bank-Related Organizations Information Technology Electronic Banking Dividends Employee Benefit Trusts Interest-Rate Risk Management Litigation and Other Legal Matters; ExaminationRelated Subsequent Events Contingent Claims from OffBalance-Sheet Credit Activities Other Non-Ledger Control Accounts Payment System Risk and Electronic Funds Transfer Activities Private-Banking Activities Private Placements Prompt Corrective Action Real Estate Appraisals and Evaluations

Commercial Bank Examination Manual

October 2007 Page 1

Table of Contents Section 4150 4160 Review of Regulatory Reports Sale of Uninsured Nondeposit Debt Obligations on Bank Premises 4170 Retail Sales of Nondeposit Investment Products 4180 Investment-Funds Support 4200 Fiduciary Activities Section

8000 STATUTES AND REGULATIONS
8000 Statutes and Regulations Administered by the Federal Reserve

APPENDIX 5000 ASSESSMENT OF THE BANK
5000 5010 5020 5030 5040 Duties and Responsibilities of Directors Management Assessment Overall Conclusions Regarding Condition of the Bank Meetings with Board of Directors Formal and Informal Corrective Actions A.1010.1 Internal Control: Supplement on Internal Auditing A.2000.1 Cash Accounts: Financial Recordkeeping and Reporting Regulations—Examination Procedures A.2040.3 Comprehensive Mortgage Banking Examination Procedures A.5020.1 Overall Conclusions Regarding Condition of the Bank: Uniform Financial Institutions Rating System

6000 FEDERAL RESERVE EXAMINATIONS
6000 Instructions for the Report of Examination 6003 Community Bank Examination Report 6010 Other Types of Examinations

INDEX

7000 INTERNATIONAL
International—Examination Overview and Strategy 7010 International—Glossary 7020 International—Loan Portfolio Management 7030 International—Loans and Current Account Advances 7040 International—Country Risk and Transfer Risk 7050 International—Financing Foreign Receivables 7060 International—Banker’s Acceptances 7070 International—Due from Banks– Time 7080 International—Letters of Credit 7090 International—Guarantees Issued 7100 International—Foreign Exchange 7110 International—Purchases, Sales, Trading, Swaps, Rentals, and Options of LDC Assets
October 2007 Page 2 Commercial Bank Examination Manual

7000