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Loan Performance and Valuation Assessment
Law
CFR 12
Banks and Banking
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Accounting and Reporting Requirements
Loan Performance and Valuation Assessment
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Section
621.6
Categorizing high-risk loans and other property owned.
Section
621.7
Rule of aggregation.
Section
621.8
Application of payments and income recognition on nonaccrual loans.
Section
621.9
Reinstatement to accrual status.
Section
621.10
Monitoring of performance categories and other property owned.