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FCA Examination Manual92unique description6/1/2018 4:08:01 PM6/1/2018 4:08:01 PMAn official website of the United States government Federal government websites often end in .gov or .mil Before sharing sensitive information, make sure you're on a federal STS_Webhttps://ww3.fca.gov/readingrm104443720https://ww3.fca.govhtmlTrueSTSaspxhttp://websp16.webfca.gov:47642/readingrm/exammanual{9A1F4964-EED2-482F-BD2D-4F60CC62603B}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Site.js11;25;1611
Applying GAAP in the Allowance Analysis133277/23/2015 3:31:00 AM7/23/2015 3:31:00 AMThis Farm Credit Administration (FCA) document is an extension of the EM-21.2 Allowance for Losses Examination Manual section It provides additional, supporting information and STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/_layouts/15/WopiFrame.aspx?sourcedoc=%7B0bdd7a22-8d33-44cd-8bfc-6dfb764f0e26%7D&action=interactivepreviewhttps://ww3.fca.gov/readingrm/exammanual/_layouts/15/WopiFrame.aspx?sourcedoc=%7B0bdd7a22-8d33-44cd-8bfc-6dfb764f0e26%7D&action=imagepreviewhttps://ww3.fca.gov/readingrm/exammanual/General Guidance/Forms/AllItems.aspx11470https://ww3.fca.govdocxFalsedocxhttp://websp16.webfca.gov:47642/readingrm/exammanual{0BDD7A22-8D33-44CD-8BFC-6DFB764F0E26}https://ww3.fca.gov/readingrm/exammanual/General Guidance/Applying GAAP in the Allowance Analysis.docx?d=w0bdd7a228d3344cd8bfc6dfb764f0e26~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Word.js11
1.1 Structure and Use of Manual131658/14/2014 1:24:06 PM8/14/2014 1:24:06 PMFCA Examination Manual Page 1 Structure and Use of Manual The Farm Credit Administration (FCA) Examination Manual contains procedures and guidance for examining Farm Credit System STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx617250https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{CCA22D1A-5E76-4F46-B7CB-4DD88267C06B}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
21.1 Portfolio Quality & Composition131875/11/2020 5:07:47 PM5/11/2020 5:07:47 PMFCA Examination Manual Page 1 Portfolio Quality & Composition The Portfolio Quality & Composition topic provides guidance on evaluating the quality, composition, growth STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx13271540https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{05627433-5A60-4CFF-8B93-C039B4B59AE3}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
21.2 Allowance for Losses1322311/18/2015 4:08:00 PM11/18/2015 4:08:00 PMFCA Examination Manual Page 1 Allowance for Losses The allowance for loan losses (ALL or allowance) is a valuation account to reflect the estimated incurred losses in STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx779270https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{4AD9101A-CCE7-4F36-B2FB-E25E99CF0031}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
1.2 Overview of FCA Examination Process132894/30/2018 1:26:05 PM4/30/2018 1:26:05 PMFCA Examination Manual Page 1 Overview of FCA Examination Process The Farm Credit Administration’s (FCA or Agency) mission is to ensure a safe, sound, and dependable source of STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx875340https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{3AF3A039-B915-40A2-B94C-0BA2018BB0DA}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
1.3 Financial Institution Rating System132912/13/2020 3:55:07 PM2/13/2020 3:55:07 PMFCA Examination Manual Page 1 Financial Institution Rating System Most financial institutions are categorized and rated by their respective regulators through the Uniform STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx3463860https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{F72F3F46-88BD-4DD2-8C2A-B02329FDEDEE}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
1.4 Supervision and Enforcement132958/29/2016 7:42:31 PM8/29/2016 7:42:31 PMFCA Examination Manual Page 1 Supervision and Enforcement This document provides internal Farm Credit Administration (FCA) guidance It is not intended to create any rights STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx745280https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{7DF153AF-E9F0-4CA0-A88A-C1C0ED02D1EA}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
1.5 FCA Criminal Referral Form and Instructions132976/6/2017 6:51:39 PM6/6/2017 6:51:39 PMFCA Examination Manual Page 1 FCA Criminal Referral Form and Instructions The Farm Credit Administration (FCA) Criminal Referral Form (hereinafter FCA Referral Form) is used by STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx2409840https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{9E3EB93B-BD4A-443C-A24F-8326F2DB7138}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
11.1 Capital Adequacy132996/21/2017 2:29:08 PM6/21/2017 2:29:08 PMFCA Examination Manual Page 1 Capital Adequacy Capital adequacy is an institution’s ability to absorb losses, meet asset growth needs, and ensure longterm financial STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx815340https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{ADC6E5D2-7101-4DF3-AA42-56276E29798A}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515

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