Credit Evaluation School, Sacramento, CA

STANDARD REVIEW ITEMS • Previously Classified • Internal Watch List • External Loan Review • Past Dues – Delinquency Threshold – Files worked or discussed only • Loans above the “cut” • Letters of credit • Unfunded Loan Commitments • Financed Sales of Other Real Estate • Unusual Loans – Capitalized Interest – Out-of-Territory – Long-term Unsecured – Evergreen • New Loan Sampling • New Loan Officer Sample • Nonaccrual • Restructured • Insider and Related- Interest • Participations

ADDITIONAL LINE SHEETS INFO • Charge Off Amounts • Overdrafts • Rejects/ Insufficient Items • Unadvanced funds to which bank is committed