There is limited info out there about LTC and I would like to know how other Banks are handling them.
I’ve seen most say Letters of Credit aren’t reportable. The guide says “Institutions are not required to collect data on loan commitments and letters of credit. They may, however, provide for examiner consideration information on letters of credit and commitments.”
I'd like to get some feedback......

Does your Bank provide info on LTCs? (Letters of Credit)
Do you review them as “other loan data” in your SBSF LAR and what info do you collect and provide to examiners on them? Or do you have a separate lar for LTCs since exams are every 3 years?
Do you collect the amount when the LTC is created or only the balance when the letter of credit is drawn upon?
Do you provide data on ALL LTCs your Bank originates or just ones that may benefit your AA or have a CD purpose?
How do you present them separately at exam time? Do you add this info to your Performance Context?

Who has presented LTC data to examiners and what feedback for consideration did you receive on them for your exam?