Credit Evaluation School Dec 2022

Loan Write-up Guide Sheet

A. Identification of Obligor

1. Amount of Current Debt 2. Delinquency/Nonaccrual State Associated with the Debt 3. Name of Borrower a. Individual b. Corporation 1. Executive officers Signing c. Partnership 1. General and Limited Partners 4. Occupation

5. Previously Classified 6. Internally Identified

B. Description of Debt

1. Describe Individually or Collectively 2. Terms Associated with Debt 3. Performance to Date

C. Description of Collateral 1. Describe individually along with dated valuation and source

a. Describe if management discounts collateral for liquidation purposes b. Describe if collateral is crossed to all loans

D. Financial Statements and Analysis 1. Describe basic elements of statements, financial and income 2. Indicate any discrepancies between past and current statements a. Increase in liabilities without a corresponding increase in assets b. Disproportionate increases in liabilities over capital support 3. Indicate projections based upon pro forma provided by borrower or historical review

E. Reasons for Classification/Management’s Response 1. Describe, in your opinion, the flaws in the credit a. Underwriting

b. Nonperformance c. Collateral shortfall d. Lack of capacity 2. Management’s Response

a. Efforts to correct deficiencies noted b. Disagrees with classification