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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/readingrm961564450https://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
Get started with your site1165unique descriptionAn 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_Documenthttps://ww3.fca.gov/readingrm/exammanual2247130https://ww3.fca.govhtmlFalse~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_WebPage.js1616
Classifying Assets Using the UCS132886/6/2024 5:36:53 PM6/6/2024 5:36:53 PMFCA Examination Guidance 1 Last Updated: August 11, 2016 This Farm Credit Administration (FCA) document is an extension of the EM-22.2 Risk Identification Examination Manual STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/General Guidance/Forms/AllItems.aspx99022010https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{B731E0C9-7588-4CAD-9FCA-949B6D1509CE}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
Supplemental Derivative Accounting Guidance43418/31/2022 1:52:29 PM8/31/2022 1:52:29 PMFCA Examination Guidance 1 Last Updated: September 1, 2022 This Farm Credit Administration (FCA) document is a supplement to the EM-61.3 Derivatives Examination Manual section STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/General Guidance/Forms/AllItems.aspx84775470https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{00DD8710-7FD4-45A8-B7EE-7CD1E7A5F2C2}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
WP 22.6-6 Collateral Evaluation Requirements53299/11/2025 7:24:32 PM9/11/2025 7:24:32 PMThis workpaper addresses regulatory requirements for collateral evaluation standards; independence requirements; evaluation requirements; real property evaluations; personal and STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx1692470https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{ABE59FA2-B700-4B26-B676-886F0C00C5A7}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
21.1 Portfolio Quality & Composition131877/12/2023 3:38:55 PM7/12/2023 3:38:55 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.aspx71641330https://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 Losses132237/12/2023 3:59:35 PM7/12/2023 3:59:35 PMFCA Examination Manual Page 1 Allowance for Losses The Allowance for Losses topic provides guidance on evaluating the adequacy of the allowance for credit losses (ACL STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx86041850https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{4AD9101A-CCE7-4F36-B2FB-E25E99CF0031}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
1.3 Financial Institution Rating System132916/22/2023 3:36:22 PM6/22/2023 3:36:22 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.aspx221313700https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{F72F3F46-88BD-4DD2-8C2A-B02329FDEDEE}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
High-Risk Asset Accounting and Reporting133316/14/2023 1:58:24 PM6/14/2023 1:58:24 PMFCA Examination Guidance 1 Last Updated: June 14, 2023 This Farm Credit Administration (FCA) document is an extension of the Risk Identification Examination Manual section STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/General Guidance/Forms/AllItems.aspx109821290https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{F527374B-709C-4EC0-8FD8-4F5D11B7B0B0}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
11.2 Capital Management133509/8/2023 4:18:36 PM9/8/2023 4:18:36 PMFCA Examination Manual Page 1 Capital Management The Capital Management topic provides guidance on evaluating a Farm Credit System (System) institution's effectiveness STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx7821610https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{888DC311-67FB-4BFD-BA9A-D47D30A9CC7A}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515

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