Credit Evaluation School - May 2023

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

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.

Pge 13