Practical strategies for marketing, underwriting, risk management and operationsThe 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 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.