Banking
Showing 385–400 of 600 results
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Back to Basics — Smallest customers suffer biggest fraud losses
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: This issue’s “Back to Basics” cites a recent survey by the Association of Certified Fraud Examiners concerning the prevalence of fraud worldwide. The article notes how fraud damages small businesses in particular and offers suggestions for combating it.
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Use SWOT analysis as a due diligence framework
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 890
Abstract: A strengths, weaknesses, opportunities and threats (SWOT) analysis is a proven management tool taught at business schools around the world. Strong borrowers will undertake and discuss the results with their lenders. But it’s important that lenders encourage weaker, less experienced borrowers to go through the exercise. This article shows how a SWOT analysis works and how it can help borrowers’ businesses. A sidebar offers a hypothetical example of SWOT discussions “in the field.”
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Approaching a roll-up carefully
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 641
Abstract: In today’s painfully slow economic recovery, mergers and acquisitions continue to proliferate in the marketplace. Achieving economies of scale is the goal of most consolidations, including the roll-up. This article lists some of the benefits a roll-up can offer, but also notes potential drawbacks. It also discusses the need for careful preparation through formal business plans and careful due diligence.
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Making the mark — Grade borrowers with benchmarking data
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 688
Abstract: Benchmarking is an insightful analytical tool. It involves comparisons between a company’s performance and industry norms or best practices. But not all borrowers engage in the benchmarking process, because they’re too bogged down with daily operations or unfamiliar with resources. Lenders can add value and protect themselves from financial distress by introducing borrowers to the process. This article offers a hypothetical example of how a lender can aid a borrower, and lists a variety of resources that offer benchmarking data.
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BANK Wire – Get ready for new capital requirements
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 411
Abstract: This issue’s “BANK Wire” discusses new regulatory capital requirements designed to increase the quality and minimum quantity of capital for most banks. This might require action by some community banks; a federal calculator is available to help banks get a sense of the requirements’ potential impact. In addition, the feature discusses an OCC handbook on managing unique and hard-to-value assets held in fiduciary or custody accounts, and describes a regulatory calendar developed by the FDIC to help community banks keep abreast of changes in federal banking laws, regulations and supervisory guidance.
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When a leadership change is in order, be a resource
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 681
Abstract: Lenders often form long-term, and even close, relationships with their business loan customers. So when a customer needs to turn over the management reins to a replacement, it may be hard for them to say good-bye to the old and hello to the new. But the well-being of the customer’s business may depend on it. This article shows how lenders can use their expertise to help customers choose the best leadership to guide their company into the future.
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Risky business – OCC report analyzes threats faced by banks
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: The Office of the Comptroller of the Currency recently unveiled its Semiannual Risk Perspective report. The report outlines the primary risks community banks face, presenting data in four areas: the operating environment; the condition and performance of the banking system; funding, liquidity, and interest rate risk; and regulatory actions. A sidebar discusses interest rate risk and how to manage it.
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Inadequate IT procedures expose banks to liability for online fraud
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: In today’s cyberworld, where would-be thieves are finding ever more clever ways to commit fraud and theft, it’s critical that banks offering online banking implement effective, risk-based security procedures. Not only is it good business in terms of customer satisfaction, but it can also help protect a bank against liability for online fraud. This article discusses a court case in which one bank learned this lesson the hard way when the court found that the bank’s security procedures weren’t commercially reasonable.
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Back to Basics — Inventory method differences
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 488
Abstract: Inventory is one of a lender’s biggest sources of collateral. But there are significant differences in the ways borrowers report inventory. This article reviews the differences between two common inventory reporting methods: first-in, first-out (FIFO) and last-in, first-out (LIFO). Over time the choice becomes material, especially in an inflationary environment. If two customers use different inventory accounting methods, they might ultimately have the same bottom line but not both deserve the same credit line.
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Equity recaps may be the answer for some customers
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: It may be impossible to extend a loan to every customer, but neither is it desirable to turn that client away without a solid suggestion for securing financing. Suggesting a private equity recapitalization is a possible solution. This article explains how an equity recap uses a private equity group (PEG) to provide financing, and what the group expects in return. The article offers a hypothetical example of the recap process.
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What you should know about divorce
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 950
Abstract: When divorcing spouses own a business, it can get ugly and expensive — and potentially put a loan at risk. Intracompany infidelity, customer attrition, employee turnover and shareholder buyouts are side effects that threaten financial performance. This article discusses some of the issues that can arise when one spouse controls the business, and how a buyout and a noncompete agreement may be necessary when both are in charge. But a sidebar looks at “collaborative divorce,” in which the couple decides to split up personally but maintain their professional relationships.
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How much is too much cash? — Mounting reserves aren’t always healthy
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: According to a recent survey, more than a third of CFOs are stashing away more operating cash flow in their bank accounts than ever before. But this could be an inefficient use of capital that borrowers will regret down the road. This article discusses the cost of stockpiling too much cash and how formal financial forecasts can provide a method to building up cash reserves. It then looks at ways to reinvest a cash surplus.
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Back to Basics — Performance in a flash
October / November 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 530
Abstract: GAAP financial statements typically come out two to six weeks after month end. Management based solely on this stale information is reactive, not proactive. This article shows how flash reports bridge the timing gap between daily operations and receipt of GAAP financial statements. It explains what’s in a flash report and describes its uses and limitations.
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Bankers need to evaluate receivables with caution
October / November 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: Some borrowers exaggerate their receivables to get a loan. Savvy bankers, however, know what to look for on the receivables end so that they don’t get duped. This article explains how to look out for fictitious sales, identify borrowers at risk, and look beyond the figures on financial statements.
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Who’s looking at impairment?
October / November 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: When the Financial Accounting Standards Board relaxed its annual impairment testing requirements, some private firms mistakenly thought they were no longer required to test or report impairment. Not true. Impairment testing is alive and well. And many more borrowers could face impairment losses as the economy continues to limp along. This article describes the quantitative testing that’s required and the qualitative pretesting that’s allowed, and lists several factors to consider when deciding whether to formally test for impairment. A sidebar notes the impact of write-offs on financial statements.
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Going global — Tips on maneuvering the minefield
October / November 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 822
Abstract: Does offshoring live up to all the hype? Before a borrower enters — or, in some cases, re-enters — the global realm, it’s important to consider ways to minimize risk and maximize results. This article discusses the pros and cons of offshoring and lists steps a company can take if that decision is made. It also looks at alternatives that may provide some of the benefits of offshoring while minimizing the drawbacks.