The best ideas on important challenges in commercial banking

Commercial bankers, attorneys, consultants, and academics write for Commercial Lending Review.

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The magazine for commercial bankers

Commercial Lending Review helps financial institutions better market, originate and manage loans to large, middle-market and small businesses

Every other month, Commercial Lending Review provides practical information for loan and credit officers, top lending management, portfolio managers, risk managers, attorneys, accountants

November 2010Commercial Lending Review March 2010

How Commercial Bankers Leverage Their Time

By Mark Ellwood
The effective use of time as a scarce resource differentiates average performers from great ones.

Justifying the Loan-Loss Allowance

By Gerry Pfeiffer and Andrea Zurkamer
A review of audit documentation finds inadequate grading systems, shortcomings in using calculations based on historical averages and insufficient documentation of qualitative factors that affect reserves.

Update on Consolidation of Variable Interest Entities

By Thomas A. Gavin
The accounting concept of control has had to respond to evolving economic facts and circumstances as expressed in financial and other organizational contractual arrangements.

Forms of Business Ownership: A Primer for Commercial Lenders

Gregory L. Prescott, Ellen K. Madden and R. Mark Foster
It is imperative for the lender to thoroughly document a guarantor’s exposure to contingent obligations associated with the individual’s other business interests.

Troubled Assets

Commercial Real Estate in Receivership

By William Hoffman
A good receiver shields the lender not only from borrower claims of liability but also from “deep pocket syndrome.”

Asset-Based Lending

Collateral Monitoring and Control: Organizing for Success

By Michael Kozisek
Collateral field examinations and related activities form a foundation of control and risk protection for asset-based loans.

Credit Analysis

Global Cash Flow Analysis: Understanding Interrelated Businesses

By Vimal Patel
Does a large net worth guarantor have the capacity to honor the guarantee if called upon?

Accounting Update

FASB Issues Guidance on Foreign Currency, Credit Quality and Health Care

By Timothy Coville, Adrian P. Fitzsimons and Anita Tesher
All entities must improve disclosure on the credit quality of their receivables.

Distressed Assets

Overview of Debt Sales

By Brian W. Tuite
Institutions that sell distressed debt can improve recovery and reduce staff time spent on distressed assets.