Federal Reserve Bank of San Francisco

Interagency Supervisory Guidance Addressing Certain Issues Related to Troubled Debt Restructurings


October 30, 2013

The Federal Reserve, together with the Federal Deposit Insurance Corporation, the National Credit Union Administration, and the Office of the Comptroller of the Currency, (the agencies) has issued the attached guidance, which addresses certain issues related to the accounting treatment, and regulatory credit risk grade or classification of commercial and residential real estate loans that have undergone troubled debt restructurings (TDRs).

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