Latest Content

ALLL Impact Still Uncertain: Credit Loss Model Changes Debated

ALLL Impact Still Uncertain: Credit Loss Model Changes Debated By Steve Schick and Chris Ritter In the wake of the recession, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) began working with the financial world to address concerns around the ...
Read More
/ April 2014, Archive, Article, Intel

Read Between the Lines April 2014

Read Between the Lines Each month Bank Insights reviews news from regulators and others to give perspective on regulatory challenges. Expect Examiner Focus to Remain Strong Comptroller of the Currency Thomas J. Curry told an OCC-Boston University conference that the “cornerstone of a healthy financial ...
Read More
/ April 2014, Archive, Article, Intel

Read Between the Lines March 2014

Read Between the Lines Each month Bank Insights reviews news from regulators and others to give perspective on regulatory challenges. Fed to Disclose Bank Application Details The Federal Reserve will start publishing a semi-annual report with statistics on how long it takes to process acquisition ...
Read More
/ Archive, Article, Intel, March 2014

Bank Directors Expected to Know Bank’s Risk Appetite, Challenge Management

Bank Directors Expected to Know Bank’s Risk Appetite, Challenge Management Community banks should read carefully the OCC’s latest proposal to hold directors at large banks more accountable for risk management. While the proposed rule is aimed at banks with assets of $50 billion or more, ...
Read More
/ Archive, Article, Intel, March 2014

How Stress Testing Is Helping A Troubled Bank Look To The Future

How Stress Testing Is Helping A Troubled Bank Look To The Future A Client’s Perspective When MBank CEO Jef Baker took over the troubled bank in 2011, there was a 95 percent chance that the Oregon-based bank would fail. But Baker isn’t your ordinary turnaround ...
Read More
/ Archive, Article, Intel, March 2014

How the Proposed Liquidity Rule for Large Banks Could Trickle Down  to Community Banks

How the Proposed Liquidity Rule for Large Banks Could Trickle Down  to Community Banks By Leonard J. DeRoma The proposed liquidity coverage ratio risk measurements do not apply to community banks.  Yet a careful reading of the proposed rulemaking suggests that there are unintended consequences ...
Read More
/ Archive, Article, Intel, March 2014

Ways to Use the Invictus Acquisition Gauge

Ways to Use the Invictus Acquisition Gauge Identify targets that are truly accretive to earnings. Early-stage assessment of potential targets or merger partners. Filter data by geography, asset size and other criteria to produce short list of targets. Look for banks with a higher Invictus ...
Read More
/ Archive, Article, February 2014, Intel

Risk Assets and Loan Vintages Emerge as Key M&A Analytics

Risk Assets and Loan Vintages Emerge as Key M&A Analytics Bank acquisitions that ignore the regulatory capital requirements of their targets and instead focus solely on earnings and market or book value can be considerably flawed. This analytical error is amplified by the fact that ...
Read More
/ Archive, Article, February 2014, Intel

Read Between the Lines February 2014

Read Between the Lines Each month Bank Insights reviews news from regulators and others to give perspective on regulatory challenges. OCC Reveals Enforcement Statistics The Office of the Comptroller of the Currency’s 2013 Annual Report always offers a few telling nuggets.  In fiscal year 2013, ...
Read More
/ Archive, Article, February 2014, Intel

Read Between the Lines January 2014

Read Between the Lines Each month Bank Insights reviews news from regulators to give perspective on regulatory challenges. OCC to Target Strategic and Capital Planning Processes As we’ve said before, the OCC and other regulators are zeroing in on the adequacy of strategic and capital ...
Read More
/ Archive, Article, Intel, January 2014