Credit risk is the primary financial risk in the banking system and exists in virtually all income-producing activities. How a bank selects and manages its credit risk is critically important to its performance over time. Identifying and rating credit risk is the essential first step in managing it effectively.
Rating Credit Risk (Comptroller’s Handbook, April 2001)
Classifications of Securities: Uniform Agreement on the Classification of Securities (OCC 2004-25, June 2004), Interagency Guidance
Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans (Supplement 1) (EC 223-S1, June 1986)
Guidelines for Collateral Evaluation and Classification of Troubled Oil and/or Gas Reserve-Based Loans (EC 223, August 1984), Guidance
Highly Leveraged Transactions (EC 245, December 1988)
Interagency Definition of Special Mention Assets (BB 1993-35, June 1993), Interagency Guidance