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
January 2010 issue
Challenging Times for the Bank/Corporation Relationship
By Wayne Kissinger
Market challenges compel financial institutions to require more conservative pricing, deal structure and contract terms.
Buying Distressed Real Estate Assets from Financial Institutions
By Brian W. Smith and Melissa R. H. Hall
FDIC-structured loans transactions and transactions conducted through Treasury’s Public Private Investment Program may be increasingly attractive to investors since they involve types of loss sharing and other incentives for private-sector participation.
Enforcement of Discretionary Events of Default: Acting in Good Faith
George A. Nation III
Financial institutions can employ a number of good practices to help make sure that lenders meet their good faith obligations.
Auditing the Auditors: What Lenders and Investors Should Know
By Denise Dickins, Dennis M. O’Reilly and John T. Reisch
Lenders should examine the attributes of their borrowers’ auditors, especially if the accounting firm conducting the audit is not familiar to the lender.
ASSET SALES
Expediting the Sale of Distressed Notes Secured by Real Estate
By Kay K. Bains
Thorough preparatory work results in fewer reductions in purchase price and fewer terminations of contracts, among other benefits.
FINANCIAL REPORTING PUZZLER
Financial-Ratio Results in Need of a Closer Look
By Martin Gosman
Financial measures can inadvertently leave the analyst with a faulty first impression of the true results and trends.
COMPENSATION TRENDS
Survey Finds New Approaches to Compensation after TARP
By Timothy Reimink and Jason V. Bomers
The relative value of different positions readjusts in the wake of the financial crisis: Total compensation of loan workout officers is up almost 30 percent since 2005.
FASB UPDATE
Accounting Standards Updates on Revenue Recognition, Software Elements and Own-Share Lending Arrangements
By Yeong C. Choi, Adrian P. Fitzsimons and Benjamin R. Silliman
Changes to timing of revenue recognition, treatment of embedded software promise more transparency for lenders reviewing financial statements.
PORTFOLIO MANAGEMENT
Where Do We Go from Here?
Jim Neckopulos
Improvements to risk management need to be pursued with the same enthusiasm as new business opportunities or cost-cutting initiatives.