Bank Analysis School - September 2023

Bank Analysis School Quick Reference Guide

Topic

Title/Description

Location / Link

CSBS UBPR Ratio Flow Chart for Earnings Analysis Intended to aid in navigating the UBPR, analyzing key ratios, and calculating “core” earnings. Municipal Bond Job Aid Resource to help understand and analyze municipal bonds. FDIC Municipal Bond Technical Assistance Videos Five videos (55 minutes total) discussing Municipal bonds. Supervisory Insights – Summer 2013 Contains an article covering securities pre-purchase analysis and ongoing monitoring expectations. FIL-51-2013: Uniform Agreement on the Classification and Appraisal of Securities Held by Financial Institutions Assists in determining if securities should be adversely classified. CSBS Capital Information Sheet Resource to understand components of capital, key ratios, etc. Supervisory Expectations for Contingency Funding Plans Article from FRB FedLinks that gives an overview of effective CFPs FIL-13-2010: Funding and Liquidity Risk Management States that all banks need a Contingency Funding Plan and outlines expectations surrounding cash flow projections and stress-testing. Addendum to the Interagency Policy Statement on Funding and Liquidity Risk Management: Importance of Contingency Funding Plans FIL-2-2010: Joint Interagency Advisory on Interest Rate Risk Management Many exam recommendations are based on this guidance. FDIC Interest Rate Risk Technical Assistance Videos Eight short videos (6-12 minutes each) covering interest rate risk. Winter 2014 Supervisory Insights Entire issue is dedicated to interest rate risk. Page 25 is a step-by-step checklist for completing an in-house independent review. FDIC Supervisory Insights Newsletters covering relevant banking topics (can subscribe). Basics for Bank Directors Resource which explains basic banking and regulatory concepts. Sensitivity to Market Risk Analysis Guide Guide for analyzing this component. Community Bank Leverage Ratio Fact Sheet CSBS Liquidity Analysis Guide

Course binder

EARNINGS

Municipal Bond Job Aid (csbs.org) Technical Assistance Videos (fdic.gov) Supervisory Insights- Summer 2013 (fdic.gov)

INVESTMENTS

FIL-51-2013 (fdic.gov)

Course binder

CAPITAL

CBLR Fact Sheet (csbs.org)

Course binder

Course binder

FIL-13-2010 (fdic.gov)

LIQUIDITY

FIL-39-2023 (fdic.gov)

Course binder

FIL-2-2010 (fdic.gov)

SENSITIVITY TO MARKET RISK

Technical Assistance Videos (fdic.gov)

Supervisory Insights Winter 2014 (fdic.gov)

Supervisory Insights (fdic.gov)

OTHER/ GENERAL RESOURCES

Basics for Bank Directors (kansascityfed.org) Bank Accounting Advisory Series (occ.gov)

OCC Bank Accounting Advisory Series Addresses key accounting concepts in a Q&A format.