Banking
Showing 353–368 of 600 results
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Back to Basics – Are your borrowers overlooking tax deductions?
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Year end is a good time to revisit tax-saving opportunities, such as the Domestic Production Activities Deduction (DPAD), under Internal Revenue Code Section 199. Borrowers who are unaware of the DPAD — or intimidated by its perceived complexity — could be leaving money on the table. This article discusses which businesses may qualify for the DPAD and which don’t, along with the DPAD’s limitations and mechanics.
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Customer growth – Evolution by design
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 600
Abstract: Borrowers seeking to grow their business have several expansion strategies from which to choose. And lenders should analyze these tactics carefully. This article discusses such options as internal growth, buying another company, and entering into a joint venture. It also looks at the benefits and limitations inherent in a company’s projected financial statements.
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Give the CCC a chance – There’s more than one way to measure liquidity
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 575
Abstract: Many loan covenants include a minimum liquidity threshold based on static metrics, such as the current or quick ratio. Banks have learned the hard way that a significant decline in liquidity can foreshadow bankruptcy. But few lenders consider, or even know about, the cash conversion cycle (CCC), which factors timing into the liquidity equation. This article discusses the most common liquidity metrics and how, when used with these measures, the CCC offers greater insight into a borrower’s liquidity position over time.
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What private company GAAP means to you
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 877
Abstract: This summer, the Financial Accounting Standards Board proposed some revisions to Generally Accepted Accounting Principles to accommodate the needs of private businesses and their stakeholders. The proposals target four specific areas: intangible asset recognition, amortization and impairment of goodwill, certain types of interest rate swaps, and variable interest entities. This article shows how these proposals might affect private borrowers’ financial statements. A sidebar discusses the AICPA’s financial reporting framework that small private firms with relatively simple business models can use right now.
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Back to Basics – Are your borrowers protected against cybercrime?
October / November 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: As the Internet grows as a retail channel, so too grows the risk of Internet fraud. Lenders should be aware of the latest scams that could affect their customers and impair debt service. This article discusses common online fraud tactics and how to identify high-risk activities.
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Q&A: “Percentage of completion”
October / November 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: Revenues from projects that span more than one calendar year are typically recorded under the percentage of completion method, according to Generally Accepted Accounting Principles. This article discusses what lenders need to know about this accounting method to better evaluate their borrowers’ performance. It answers questions about who uses this method, how it works, and how it’s different from the revenue recognition principle.
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Lenders can help with a changing of the guard
October / November 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: At some point every business outgrows its first-generation entrepreneurs. In order to recognize when it’s time to upgrade management, lenders need to visit the borrower’s premises to get acquainted with the people behind the numbers. Should a family member take over the reins, or would the company be better off with someone else — an internal person, or someone from the outside? As this article explains, lenders and accountants can introduce borrowers to their networks of business contacts and render sound advice.
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Don’t forget repairs and maintenance – Skimping on routine upkeep ultimately costs more
October / November 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 865
Abstract: Fixed assets are often pledged as loan collateral. So lenders have a vested interest in making sure they’re adequately maintained. This article discusses how to get a closer look at how clients keep house, starting with the fixed asset register and moving on to the formal repairs and maintenance schedule. It also looks at due diligence and benchmarking, while a sidebar discusses when it’s smarter to replace a broken or worn asset, rather than to repair or maintain it.
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BANK Wire – Basel III finalized
Fall 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 408
Abstract: This issue’s “BANK Wire” discusses the OCC’s and the Federal Reserve Board’s final rules adopting Basel III bank capital requirements. It also looks at an OCC guide offering practical, best-practices advice for community banks and a Federal Trade Commission guide regarding its Red Flags Rule for spotting identity theft. And it mentions a recent study by the St. Louis Federal Reserve Bank identifying the distinguishing features of community banks that maintained the highest supervisory ratings during the recent financial crisis.
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Get ready for new mortgage rules
Fall 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 650
Abstract: Community banks should begin preparing now for new mortgage rules that take effect on Jan. 1, 2014. The rules, finalized by the Consumer Financial Protection Bureau (CFPB) last January, are designed to protect consumers from risky lending practices. The CFPB in July made several amendments to the rules. Among other things, the amendments ease some of the new requirements for smaller banks. This article discusses the highlights, particularly as they apply to the ability-to-pay rule and the qualified mortgage rule.
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Taking stock of inventory – Are any of your borrowers using slick fraud tricks?
Fall 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Fraud involving inventory, in one way or another, happens regularly. Knowing what tricks are employed, and how to trip them up, is half the battle. This article cites some real-world examples of scams to look out for, whether involving the physical inventory directly or the accounting for it.
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Social media risks shouldn’t be ignored
Fall 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: In recent years, many banks have begun to use Facebook, Twitter, LinkedIn and other social media platforms to interact with customers and prospects and to market their products and services. But the opportunities these platforms provide also come with significant risks. So it’s critical to develop a plan for managing these risks. This article discusses the operational, reputational, and compliance and legal risks and lists steps for mitigating them. A sidebar notes the danger posed by file-sharing apps.
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Back to Basics – Untangling the web of fixed assets and depreciation expense
August / September 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Fixed assets are a common source of loan collateral. But how much do lenders really know about accounting for property, plant and equipment? If they accept fixed assets at face value, they’re likely to make imprudent decisions about the collateral values, profitability and overall creditworthiness. This article explains that FASB and IRS rules permit some leeway when deciding whether to capitalize or expense a purchase, as well as in choosing depreciation methods. These choices can have a large effect on a balance sheet.
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Know your borrowers’ fraud risk profile
August / September 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 706
Abstract: Customers face two types of fraud risks: employees who misappropriate assets and those who “cook the books” to make the company appear healthier than it is. This article offers a fraud checklist that enables lenders to create their own customized fraud risk profile for each borrower.
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Cross-collateralization strategy raises concerns
August / September 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 553
Abstract: Commercial lenders cross-collateralize loans to reduce risks. But accounting concerns and debt restructuring issues may emerge when using multiple properties to secure a loan associated with one property. This article discusses a study that illustrates the potential impact of cross-collateralization on loans’ nonaccrual status. The article also notes that some banks use cross-collateralization in an attempt to avoid troubled debt restructuring (TDR) status on reworked loans.
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What’s the plan? Make sure your customers aren’t driving with blinders
August / September 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: In many ways, operating a business is like venturing off on a road trip. But it’s surprising how many small and midsize companies have no road map to guide them. Detailed business plans can improve the odds that a borrower will arrive at its destination on time and on budget. This article looks at the essential components of a business plan and how they can help lenders assess whether a borrower’s plan appears realistic. A sidebar explains why the most relevant section from a lender’s perspective is the management team description.