Retail Lending Examination Procedures

Financial Performance

1. Financial and profitability performance indicators for the retail department from the most recent year-end and for year-to-date. Copies of balance sheets and income statements from most recent year-end and for year-to date, including budget data for comparison purposes.

2. Most recent budget with details of any assumptions used to prepare. Include any year-to-date budget variances and plan revisions as of the examination date.

3. Profitability reports for each major lending product as of the examination date and the most recent year-end.

4. A summary of any profitability models used and current rate and fee schedule for each retail product.