Then IMHO your FDIC examiners have been terribly wrong. The establishment of ACH exposure limits is a function of risk management and does not result in an advance of money to a customer. While the ACH risk management process may take into consideration the bank's legal lending limits within the exposure that may be presented, it is not technically counted against the legal lending limit. It is a estimation of potential risk exposure and that is all.
Where is the note or legal obligation supporting this supposed credit? Where are these credits reported on your call report? Where in any of the regulations is it required that ACH risk exposure be treated as credit extended to the customer? Unless you are acting as an ODFI and sending credit transactions and not requiring that the insider to timely fund these transactions, there is no extension of credit. If you are acting as a RDFI and originating debt transactions, your telling me that the you have to count the estimated 60 day exposure of returned items in the credit limit. I would ask them to prove it.
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