Credit Evaluation School Dec 2022

Internal Use Only

Classification

Amounts secured by cash collateral not classified IF completely documented: • Assigned Certificates of Deposit • Assigned savings accounts with holds • Listed securities with adequate documentation

25

Internal Use Only

Classification Example: Cash Collateral Excluded

The $10,000 CD (certificate of deposit) assigned as collateral is deleted from classification, with the remaining balance classified Substandard.

26

Pge 13