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Non-accrual Loans

07/02/2007

We are a national bank and a member of the FDIC. On our internal calculation of the past due ratio, non-accrued loans are being subtracted from total loans and then non-accrued loans are not considered in the 30, 60, 90+ days past due. Should non-accrual loans be included in total loans since they are loans outstanding? Is there any OCC or FDIC rule that either supports using non-accrual loans or states that non-accrual loans are not to be included in the calculation of total loans and past due percentage?

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Reporting Nursing Facilities

01/05/2025

Should skilled nursing facilities be reported as owner-occupied or non-owner occupied in a Call Report?

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