Credit Evaluation School - June 2022

Analyze AQ - Credit Administration • Level and severity of weaknesses identified. • Promptness of identification, correction, and taking measures for future prevention. • Accuracy of internal risk ratings. • Identifying and taking losses in a timely manner. • Accurate and timely reporting to senior management and Board.

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Analyze AQ – Key UBPR Ratios and Pages • Average Total Assets – Summary Ratios Page

• Net Loans & Leases to Assets – Summary Ratios Page • LN&LS Allowance to Total LN&LS – Summary Ratios Page

• Total LN&LS-90+ Days Past Due and Nonaccrual – Summary Ratios Page • Problems Assets – Analysis of Past Due, Nonaccrual, and RTD Pages • Loan portfolio composition – Balance Sheet and Loan Mix Pages • Concentrations – Concentrations of Credit Page

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