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Home Resources Category: Commercial/Agricultural/Other Servicing

Read this article: NCUA 5300 Call Report References for Loans Sold with Servicing Retained [White Paper]

This Wilary Winn paper is a comprehensive guide for credit unions on the proper call report treatment of servicing rights under the fair value or amortization method, as well as reporting requirements for the credit-enhanced loan sales under the FHLB MPF™ Program.

Read this article: FFIEC 051 Call Report References for Loans Sold with Servicing Retained [White Paper]

This comprehensive guide details the proper 051 call report treatment of servicing rights under both fair value and amortization methods, including reporting requirements for credit-enhanced loan sales under the FHLB MPF™ Program, and Basel III impacts.

Read this article: FFIEC 041 Call Report References for Loans Sold with Servicing Retained [White Paper]

This comprehensive guide outlines the proper 041 call report treatment of servicing rights under both fair value and amortization methods, including reporting requirements for credit-enhanced loan sales under the FHLB MPF™ Program, and Basel III impacts.

Read this article: Secondary Market Agricultural Loan Servicing and Accounting Implications [White Paper]

This November 2024 white paper provides insight into agricultural loan programs and the servicing rights arising from the sale of whole loans or loan participations.