| 1. | Annex 1 - Loan Classification
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| | • | Columns 1, 4 and 7 - Total reflects gross loan amount before Provisions.
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| | • | Columns 2, 5 and 8 - Previous quarter gross Loans.
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| | • | Columns 3, 6 and 9 - Same Quarter previous year.
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| | • | Totals in columns 7, 8 and 9 should agree with total for item 9 on the M-1 returns.
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| 2. | Annex 2 - Loan Provisioning
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| | • | Column 1 - Shows gross loan outstanding amounts before Provisions. This should agree with item 9 on M-1 Return.
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| | • | Column 2 - Interest in suspense to agree with 27.2 on M-1 return.
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| | • | Column 3 - Shows general provisions to agree with 27.13 on M-1.
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| | • | Column 4 - Shows specific provisions to agree with 27.12 on M-1.
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| | • | Column 5 - Total Provisions for columns 2, 3 and 4.
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| | • | Column 6 - Total provisions for same Quarter in previous year
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| | • | Column 7 - This should reflect the charge (or credit) to net income on supervisory returns for the current Quarter.
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| | • | Item 6 - This line should reflect the most recent available Quarter (indicate date) for which Accounting provision information is available.
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| | • | Item 7 - This should reflect the adjustment (charge or credit) to supervisory Accumulated Retained Earnings arising from the difference between supervisory and accounting provisions.
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| | • | Item 8 - Supervisory retained earnings at the end of the Quarter.
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| 3. | Annex 3 - Loan Classification Exceptions
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| | • | Item I - This is a simple aging analysis of the loan portfolio of the bank in terms of the number of loans and the amounts (before any exceptions are made).
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| | • | Item II - Analysis of Exceptions:
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| | | • | Column 1 - Shows gross amount of loans in each category - equals item 9 on M-1.
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| | | • | Column 2 - Shows # of loans on which exception is made
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| | | • | Column 3 - Shows Amount of Loans on which exception is made
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| | | • | Column 4 - Impact of the exception on proposed classifications - show + or i.e. net impact on classification grades.
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| | • | Item III - Shows impact for top 10 loans on standard classifications.
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