Interagency Guidance
Credit Risk Review Systems, provides guidance on establishing a system for independent, ongoing credit risk review, and for appropriate communication to their management and boards of directors, issued in 2020. Link...
Frequently Used
OCC Comptroller's Handbooks
Rating Credit Risk, provides core guidance on assessing and rating credit risk in financial institutions. Link...
Agricultural Lending
OCC Comptroller's Handbooks
Agricultural Lending, provides guidance on underwriting and managing agricultural production and agribusiness credits. Link...
Allowance for Credit Losses (ACL)
Interagency Guidance
Policy Statement on Allowances for Credit Losses, provides guidance on estimating and maintaining appropriate ACL, issued in 2012 and revised in 2023. Link...
OCC Comptroller's Handbooks
Allowances for Credit Losses, offers guidance on estimating and maintaining appropriate ACL under CECL standards. Link...
Call Report Preparation
FFIEC Reporting Instructions
031 and 041 Call Report Instructions Update, issued in December 2025, provides comprehensive guidance on reporting requirements for financial institutions. Link...
051 Call Report Instructions Update, issued in December 2025, offers detailed guidance on reporting requirements for banks with domestic offices only and total assets less than $5 billion. Link...
Commercial & Industrial Lending
OCC Comptroller's Handbooks
Accounts Receivable and Inventory Financing, covers risks and management of asset-based lending secured by receivables and inventory. Link...
Asset-Based Lending, addresses risks and controls in lending secured by accounts receivable, inventory, and other assets. Link...
Commercial Loans, covers underwriting, structuring, and managing commercial and industrial (C&I) loans. Link...
Floor Plan Lending, provides guidance on financing dealer inventory (e.g., vehicles, equipment). Link...
Lease Financing, addresses legal, credit, and operational risks in direct and leveraged lease transactions. Link...
Oil and Gas Exploration and Production Lending, addresses risks specific to energy sector E&P financing Link...
Trade Finance and Services, provides guidance on letters of credit, guarantees, and trade-related credit risks. Link...
Commercial Real Estate Lending
Interagency Guidance
High Volatility Commercial Real Estate (HVCRE), provides guidance on the regulatory capital definition, treatment of HVCRE exposures and aligns capital requirements with the statutory HVCRE ADC loan definition, issued in 2019. Link...
Prudent CRE Loan Accommodations and Workouts, provides guidance on prudent loan accommodations and workouts, issued in 2023. Link...
OCC Comptroller's Handbooks
Commercial Real Estate Lending, discusses risks in acquisition, development, construction, and income-producing CRE financing. Link...
Concentration Risk Management
FDIC Higher-Risk C&I Loans
Appendix C to Subpart A of Part 327—Description of Concentration Measures, provides guidance on calculating the higher-risk assets (Construction and Land Development, Higher-Risk C&I Loans and Securities, Higher-Risk Consumer Loans, Nontraditional mortgage loans and Higher-Risk Securitizations) to Tier 1 capital and reserves ratio. Link...
Final Rule on Assessments Large Bank Pricing, provides definitions for higher-risk assets as used in the deposit insuarnce pricing scorecards for large and highly complex insured depository institutions. Link...
FDIC Guidance
Managing Commercial Real Estate Concentrations in a Challenging Environment, provides guidance re-emphasizes the need for strong capital, robust loan-loss allowances, and sound credit-risk management practices for institutions with significant commercial real estate concentrations, especially in construction and development lending, issued in 2008. Link...
Interagency Guidance
Concentrations in Commercial Real Estate Lending; Sound Risk Management Practices, provides guidance on managing concentrations in CRE lending, issued in 2006. Link...
OCC Comptroller's Handbooks
Concentrations of Credit, focuses on identifying, measuring, and managing concentration risk in loan portfolios. Link...
Consumer Lending
Fannie Mae's Selling Guide
Part B: Origination and Underwriting, provides comprehensive guidelines for lenders selling loans to Fannie Mae, including eligibility, underwriting, and documentation requirements. Link...
Freddie Mac's Seller/Servicer Guide
Series 5000: Origination and Underwriting, provides comprehensive guidelines for lenders and servicers participating in Freddie Mac's mortgage programs. Link...
OCC Comptroller's Handbooks
Credit Card Lending, covers risks and management practices for credit card portfolios. Link...
Installment Lending, discusses risks in fixed-payment consumer and small business installment loans. Link...
Mortgage Banking, covers origination, servicing, and secondary market risks in mortgage activities. Link...
Country Risk Management
FFIEC Reporting Instructions
FFIEC 009 Instructions, last updated December 2022, provides comprehensive guidance on reporting requirements for country risk exposures in the FFIEC 009 Country Exposure Report. Link...
FFIEC 009 Frequently Asked Questions, last updated September 30, 2015, provides additional guidance on reporting requirements for country risk exposures in the FFIEC 009 Country Exposure Report. Link...
FFIEC 009a Instructions, last updated December 2022, provides detailed guidance on reporting requirements for country risk exposures in the FFIEC 009a Country Exposure Report. Link...
FFIEC 009a Explanatory Notes, issued December 30, 2013, provides additional guidance on reporting requirements for country risk exposures in the FFIEC 009a Country Exposure Report. Link...
FFIEC 009 Current Information, provides current guidance on reporting requirements for country risk exposures in the FFIEC 009/009a Country Exposure Reports. Link...
OCC Comptroller's Handbooks
Country Risk Management, addresses risks from cross-border exposures and country-specific factors. Link...
Credit Risk Management
OCC Comptroller's Handbooks
Loan Portfolio Management, provides oversight, administration, and risk monitoring of the overall loan portfolio. Link...
Examination Manuals
Federal Deposit Insurance Corporation (FDIC)
Basic Examination Concepts and Guidelines, presents examination objectives and procedures that FDIC examiners follow to conduct bank examinations to ensure public confidence in the banking system and to protect the Deposit Insurance Fund. Link...
Federal Reserve System (FRS)
The Commercial Bank Examination Manual, presents examination objectives and procedures that FRS examiners follow in evaluating the safety and soundness of state member banks. Intended as guidance for planning and conducting bank examinations, last updated February 2026. Link...
National Credit Union Administration (NCUA)
The Examiner’s Guide, provides guidance to NCUA exam staff on regulations and exam procedures. Each section of the Examiner’s Guide focuses on a specific topic, providing background information and outlining any related regulatory and statutory requirements. Link...
Leveraged Lending
Interagency Guidance
Leveraged Lending, provides guidance on leveraged lending, issued in 2013 and revised in 2014 and 2023. Link...
Frequently asked questions (FAQs), for Implementing 2013 Interagency Guidance on Leveraged Lending, issued in 2014. Link...
Interagency Statement on OCC and FDIC Withdrawal, from the Interagency Leveraged Lending Guidance Issuances, issued in 2025. Link...
OCC Comptroller's Handbooks
Leveraged Lending, covers supervisory expectations and risks in highly leveraged transactions. Link...
Model Risk Management
Interagency Guidance
Supervisory Guidance on Model Risk Management, provides an overview of model risk and model risk management and discusses model development and model use; model validation and monitoring; governance and controls; and considerations related to vendor and other third-party products, issued in 2026. Link...
Real Estate Lending
Code of Federal Regulations (CFR)
Real Estate Lending Policies - Regulation H / SLTV, provides guidance on real estate lending policies, 12 CFR 208 Appendix C. Link...
Appraisals, provides guidance for when appraisals are required, who is qualified to perform them, and the minimum standards those appraisals must meet for federally related real estate transactions, 12 CFR 323. Link...
Interagency Guidance
Appraisal and Evaluation Guidelines, provides guidance on appraisal and evaluation practices, issued in 2010. Link...
FAQ on the Appraisal Regulations and the Interagency Appraisal and Evaluation Guidelines, provides answers to frequently asked questions on the appraisal regulations and interagency guidelines, issued in 2018. Link...
Standards & Practices
The USPAP standards, related to real property development, reporting, and appraisal review, known collectively as Standards 1-4, are referenced by federal financial institution regulatory agencies when implementing Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA). Link...
State Chartered Bank Guidance
Florida
Florida Administrative Code & Florida Administrative Register, provides the rules and regulations for state-chartered banks and other financial institutions in Florida. Link...
The 2025 Florida Statutes, provides the legal framework for state-chartered banks and other financial institutions in Florida. Link...
Illinois
Illinois Compiled Statutes, provides the legal framework for state-chartered banks and other financial institutions in Illinois. Link...
Illinois Administrative Code, provides the rules and regulations for state-chartered banks and other financial institutions in Illinois. Link...
Troubled Loan Modifications
Industry Guidance
Crowe’s FAQ, provides a clear practitioner-focused explanation of how the end of TDR accounting under ASU 2022-02 shifts institutions toward evaluating loan modifications for borrowers in financial difficulty and complying with new vintage-level disclosure requirements. Link...