Interagency Policy Statement on Allowances for Credit Losses

Details

• Publisher's site:
  https://www.fdic.gov/|FDIC.gov
• Corporate Authors:
  Federal Deposit Insurance Corporation (FDIC)
• Dataset Download URL:
  https://www.govinfo.gov/content/pkg/FR-2020-06-01/pdf/2020-10291.pdf
• Format:
  PDF
• Release Date:
  06/01/2020
• Agencies Involved:
  Federal Deposit Insurance Corporation (FDIC) ; Office of the Comptroller of the Currency (OCC) ; Board of Governors of the Federal Reserve System (The Fed) ; National Credit Union Administration (NCUA) ; U.S. Securities and Exchange Commission (SEC) ; Federal Financial Institutions Examination Council (FFIEC) ; Office of Management and Budget (OMB) ; U.S. Department of the Treasury ; U.S. Small Business Administration (SBA) ; Government National Mortgage Association (Ginnie Mae) ; Federal Home Loan Mortgage Corporation (Freddie Mac) ; Federal National Mortgage Association (Fannie Mae)
• Law Involved:
  Paperwork Reduction Act of 1995 (PRA) ; Federal Deposit Insurance Act (FDI Act) ; Federal Credit Union Act
• Other Institutions Involved:
  Financial Accounting Standards Board (FASB) ; American Institute of Certified Public Accountants (AICPA) ; Public Company Accounting Oversight Board (PCAOB)
• Related Regulation:
  12 CFR Part 30 ; 12 CFR Part 208 ; 12 CFR Part 741
• Source:
  FDIC Website/GovInfo
• Effective Date:
  06/01/2020
• Federal Register Citation Number:
  85 FR 32991
• CFR Number:
  12 CFR Part 364
• Form Number:
  FFIEC 002
• RIN Indentifier:
  RIN 3064–ZA10
• Other Agency Docket IDs:
  Docket No. ID OCC–2019–0013 ; Docket No. OP–1680
• Main Document Checksum:
  urn:sha-512:efe05419f4e5b435c6dd206956f2ee54370d5926233bde63d5aff66b68191267941d717b2f54569fc9c06034b789ddba291e678eb651f41b8c1063bb5c83dfe0
• Download URL:
  https://archive.fdic.gov/view/fdic/14008/fdic_14008_DS1.pdf
• File Type:
  [PDF - 265.88 KB ]