Community Bank Leverage Ratio Finalized Released September 26, 2019 On September 17, 2019, the three federal banking agencies issued the final Regulatory Capital Rule: Capital Simplification for Qualifying Community Banking. […]
Memorandum May 19, 2011 SUBJECT: Accounting for Sales of Seasoned Loans Background This memo summarizes the accounting and reporting for the sale of loans to a Government Sponsored Enterprise (GSE) […]
A guide to help you complete your regulatory call report risk-based capital schedule under Basel III. The BASEL III capital rules became effective with the March 2015 regulatory call report […]
The reporting rules for BASEL III became effective on January 1, 2015. The rules have four primary objectives: to increase the quanitity of regulatory capital, to increase the quality of […]
The BASEL III capital rules became effective with the March 2015 regulatory call report filing. Under the new rules, loan sales with limited recourse under the MPF® Program are considered […]
Wilary Winn presented this Mortgage Servicing Rights seminar on June 27, 2005, focusing on information about the valuation of MSRs, required repurchases and fraud issues, as well as the accounting requirements. The […]
Eric Nokken led a training on Mortgage Pipeline Risk Management and Evaluating & Valuing Mortgage Servicing Rights as part of the FFIEC Capital Markets Specialists Conference on August 1, 2018. The training […]
Initially offered at the 2017 AICPA Conference on Credit Unions, All You Ever Wanted to Know About Mortgage Banking offers an all-inclusive insight into a credit union’s mortgage banking operation. This presentation […]
Interest rates are up, refinances are down, and the CFPB has recently released dizzying amounts of regulation regarding mortgage lending, with more to come. Lenders are asking – should I […]
The accounting and regulatory reporting for mortgage banking activities is relatively complex. For example, locking in a rate with a borrower for a loan to be sold into the secondary […]