ASSET QUALITY
Please provide copies of the following [dated as of XXXX]:&List of watch list loans, problem loans, past-due credits, and non-
accrual loans.
&List of the ten largest credits, including commitments, made since
the last examination and the new loan report for the most recent
quarter.
&Concentrations of credit reports.
&Policy, underwriting, collateral, and documentation exception
reports.
&List of insider credits (to directors, executive officers, and princi-
pal shareholders) and their related interests. The list should in-
clude terms (rates, collateral, structure, etc.).
&List of loan participations purchased and sold, whole loans pur-
chased and sold, and any securitization activity since the last
examination.
&List of overdrafts.
&Analysis of the allowance for loan and lease losses including any
risk rating changes from the most recent quarter.
&List of other real estate, repossessed assets, classified investments,
and cash items.
&List of small business and farm loans ‘‘exempt’’ from documenta-
tion requirements.
&Latest loan review report, including any responses from the sen-
ior lending officer, account officers, etc.
&List of board-approved changes to the loan policy and underwrit-
ing standards since the last examination.
&The loan trial balance.
&The bank’s loan policy including a description of the bank’s risk
rating system.FINANCIAL PERFORMANCE
Unless otherwise stated, please provide the most recent informa-
tion on the following:184 THE ART OF ISLAMIC BANKING AND FINANCE