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Non-accrual Loans

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We are a national bank and a member of the FDIC. On our internal calculation of the past due ratio, non-accrued loans are being subtracted from total loans and then non-accrued loans are not considered in the 30, 60, 90+ days past due. Should non-accrual loans be included in total loans since they are loans outstanding? Is there any OCC or FDIC rule that either supports using non-accrual loans or states that non-accrual loans are not to be included in the calculation of total loans and past due percentage?

Considering you say "on our internal calculation," there is no correct answer. For internal purposes, you can calculate these percentages in any manner that you wish. For regulatory reporting purposes, such as the call report, you have to follow the instructions for the report in question.

First published on 7/02/07

First published on 07/02/2007

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