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SFAS No 5 states that when a loss contingency exists, the likelihood that the future event or events will con rm the loss or impairment of an asset (whether related to contractual principal or interest) can range from remote to probable Probable means the future event or events are likely to occur; however, the conditions for accrual are not intended to be so rigid that they require virtual certainty before a loss is accrued The allowance for loan losses should be adequate to cover probable credit losses related to speci cally identi ed loans, as well as probable credit losses inherent in the remainder of the loan portfolio that have been incurred as of the balance sheet date Credit losses related to off-balance sheet instruments should also be accrued if the conditions of SFAS No 5 are met Actual credit losses should be deducted from the allowance, and the related balance should be charged off in the period in which they are deemed uncollectible Recoveries of loans previously charged off should be added to the allowance when received SFAS No 114 addresses the accounting by creditors for impairment of certain loans, as discussed in Subsection 312(o)(ii) (ii) Regulatory Guidance The regulatory agencies issued the Interagency Policy on the Allowance for Loan and Lease Losses (ALLL) in December 1993 The policy statement provides guidance with respect to the nature and purpose of the allowance; the related responsibilities of the board of directors, management, and the bank examiners; adequacy of loan review systems; and issues related to international transfer risk The policy statement also includes an analytical tool to be used by bank examiners for assessing the reasonableness of the allowance; however, the policy statement cautions the bank examiners against placing too much emphasis on the analytical tool, rather than performing a full and thorough analysis The OCC also provides guidance in its Comptrollers Handbook, Allowance for Loan and Lease Losses, issued in June 1996 In separate releases on July 6, 2001, the SEC and the FFIEC issued guidance on methodologies and documentation related to the allowance for loan losses In Staff Accounting Bulletin (SAB) No 102, Selected Loan Loss Allowance Methodology and Documentation Issues, the SEC staff expressed certain of their views on the development, documentation, and application of a systematic methodology as required by Financial Reporting Release No 28 for determining allowances for loan and lease losses in accordance with GAAP In particular, the guidance focuses on the documentation the staff normally would expect registrants to prepare and maintain in support of their allowances for loan losses Concurrent with the release of SAB No 102, the federal banking agencies issued related guidance through the FFIEC entitled Policy Statement on Allowance for Loan and Lease Losses (ALLL) Methodologies and Documentation for Banks and Savings Institutions The Policy Statement, developed in consultation with the SEC staff, provides guidance on the design and implementation of ALLL methodologies and supporting documentation practices Both SAB No 102 and the Policy Statement reaf rm the applicability of existing accounting guidance; neither attempts to overtly change GAAP as they relate to the ALLL (iii) Allowance Methodologies An institution s method of estimating credit losses is in uenced by many factors, including the institution s size, organization structure, business environment and strategy, management style, loan portfolio characteristics, loan administration procedures, and management information systems.

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Packages matching Tags:"GS1-128" - NuGet Gallery
24 packages returned for Tags:"GS1-128" ... NET Windows desktop apps (​WinForms & WPF) which empowers your own apps by providing an end-user visual ...

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A class that is declared within another type declaration is called a nested class Similarly, an interface or an enum type that is declared within another type declaration is called a nested interface or a nested enum type, respectively A top-level class, enum type, or interface is one that is not nested By a nested type we mean either a nested class, a nested enum, or a nested interface In addition to the top-level types, there are four categories of nested classes, one of nested enum types, and one of nested interfaces, defined by the context these nested types are declared in: static member classes, enums, and interfaces non-static member classes local classes anonymous classes The last three categories are collectively known as inner classes They differ from non-inner classes in one important aspect: that an instance of an inner class may be associated with an instance of the enclosing class The instance of the enclosing class is called the immediately enclosing instance An instance of an inner class can access the members of its immediately enclosing instance by their simple names A static member class, enum, or interface can be declared either at the top-level, or in a nested static type A static class can be instantiated like any ordinary top-level class, using its full name No enclosing instance is required to instantiate a static member class An enum or an interface cannot be instantiated with the new operator Note that there are no non-static member, local, or anonymous interfaces This is also true for enum types Non-static member classes are defined as instance members of other classes, just as fields and instance methods are defined in a class An instance of a non-static member class always has an enclosing instance associated with it Local classes can be defined in the context of a block as in a method body or a local block, just as local variables can be defined in a method body or a local block Anonymous classes can be defined as expressions and instantiated on the fly An instance of a local (or an anonymous) class has an enclosing instance associated with it, if the local (or anonymous) class is declared in a non-static context A nested type cannot have the same name as any of its enclosing types Locks on nested classes are discussed in Section 135, p 629 Generic nested classes and interfaces are discussed in Section 1413, p 731 It is not possible to declare a generic enum type (Section 1413, p 733) Skeletal code for nested types is shown in Example 81 Table 81 presents a summary of various aspects relating to nested types The Type column lists the different kinds.

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Common Factors to Consider Although allowance methodologies may vary between institutions, the factors to consider in estimating credit losses are often similar Both SAB No 102 and the Policy Statement require that when developing loss measurements, banks consider the effect of current environmental factors and then document which factors were used in the analysis and how those factors affected the loss measurements The following are examples of factors that should be considered:

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