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Resources for bankers

Risk Rating

Credit risk is the primary financial risk in the banking system and exists in virtually all income-producing activities. How a bank selects and manages its credit risk is critically important to its performance over time. Identifying and rating credit risk is the essential first step in managing it effectively.

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Rating Credit Risk (Comptroller’s Handbook, April 2001)
Covers credit risk management systems, risk ratings, and credit classification

BB = Banking Bulletin
BC = Banking Circular
EC = Examining Circular

Classifications of Securities: Uniform Agreement on the Classification of Securities (OCC 2004-25, June 2004), Interagency Guidance
Covers how the federal financial regulatory agencies classify securities during examinations

Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans (Supplement 1) (EC 223-S1, June 1986)
Addresses concerns regarding the flexibility and examiner judgment supplanted to a degree by the guidelines in EC 223, August 1984

Guidelines for Collateral Evaluation and Classification of Troubled Oil and/or Gas Reserve-Based Loans (EC 223, August 1984), Guidance
Provides examiner guidelines for review of reserve-based loans

Highly Leveraged Transactions (EC 245, December 1988)
Provides guidance for examiners assessing the adequacy of a bank's policies, procedures, and controls in financing highly leveraged transactions

Interagency Definition of Special Mention Assets (BB 1993-35, June 1993), Interagency Guidance
Covers the definition of special mention assets as agreed to by the federal financial regulatory agencies