Interagency Policy Statement on Allowances for Credit Losses
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Interagency Policy Statement on Allowances for Credit Losses

Filetype[PDF-265.88 KB]


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  • 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:
  • 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;
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