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

Filetype[PDF-246.34 KB]


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Details:

  • Publisher's site:
  • 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:
  • 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:
  • Download URL:
  • File Type:

Supporting Files

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