Introduction to Mortgage Origination Examinations Training eBook

Internal Use Only

Capital Structure/Leverage

Contingent Liabilities: • Capital adequacy • Examples: lawsuits,

contractual agreements, etc. Does the company have capital sufficient to sustain operations?

Internal Use Only

Capital Structure/Leverage

Types of Equity Accounts: • Common stock • Preferred stock • Paid-in-capital • Retained earnings • Other comprehensive income • Treasury stock