Interagency Policy Statement on Allowances for Credit Losses (Revised April 2023) 

Details

• Publisher's site:
  https://www.fdic.gov/|FDIC.gov
• Corporate Authors:
  Federal Deposit Insurance Corporation (FDIC)
• Content Notes:
  Related Item: 85 FR 32991, 6/1/2020
  
  FIL-44-2008
  
  FIL-22-2017
  
  
• Dataset Download URL:
  https://www.govinfo.gov/content/pkg/FR-2023-04-27/pdf/2023-08876.pdf
• Format:
  PDF
• Release Date:
  04/27/2023
• 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. Small Business Administration (SBA)
• 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) ; Government National Mortgage Association (Ginnie Mae) ; Federal Home Loan Mortgage Corporation (Freddie Mac) ; Federal National Mortgage Association (Fannie Mae)
• Related Regulation:
  12 CFR Part 208 ; 12 CFR Part 30 ; 12 CFR Part 741 ; 12 CFR Part 364 ; 12 CFR Part 702 ; 12 CFR Part 1 ; 12 CFR Part 160 ; 12 CFR Part 34 ; 12 CFR Part 225 ; 12 CFR Part 323 ; 12 CFR Part 722
• Source:
  FDIC Website
• Effective Date:
  4/27/2023
• Federal Register Citation Number:
  88 FR 25479
• FDIC Docket ID:
  12 CFR Part 364
• RIN Indentifier:
  RIN 3064-ZA10 ; RIN 3133-AF05
• Other Agency Docket IDs:
  Docket No. OP-1680
• Main Document Checksum:
  urn:sha-512:277c7e4cd155c341a73069bc0580e4edeac800303c7b12c4fbca07a0df48152af26d35de04ffc5d586e8d404513b32d42c07e259e0220a0e83f5d1a65e6bd2f2
• Download URL:
  https://archive.fdic.gov/view/fdic/15478/fdic_15478_DS1.pdf
• File Type:
  [PDF - 246.34 KB ]