Bank Directors Seminar, Coeur d'Alene, ID, September 15-17, 2019

26. OREO

a.Carrying value vs. Appraised value b.In-substance c.Large Expenses d. Income recognized e.Most recent appraised value vs. preceding appraised value

27. Interest reversals on new nonaccruals 28. Volume trends by officer or location 29. Loan portfolio concentration analysis and trends 30. Heightened risk relating to: a.New products b.New officers or responsibilities c.New or revised policies d.Changes in lending authorities e. New locations

31. Loan officer confirmation of risk grades for his/her portfolio on a quarterly basis 32. Monthly/quarterly action plans for nonperforming assets including cashflow projections

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