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Commercial Real Estate

Commercial real estate (CRE) loans comprises acquisition, development, and construction lending and the financing of income-producing real estate. Income-producing real estate comprises real estate held for lease to third parties and nonresidential real estate that is occupied by its owner or a related party.

You will find the standards for real-estate-related lending and associated activities by national banks and federal savings associations in Real Estate Lending and Appraisals (12 CFR 34). For additional commercial real estate resources, see Appraisals.

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Real Estate Lending: Interagency Statement on Prudent Risk Management for Commercial Real Estate Lending (OCC 2015-51, December 18, 2015)
This interagency statement reminds financial institutions of existing regulatory guidance on prudent risk management practices for CRE lending activity through economic cycles.

Commercial Real Estate Lending (Comptroller's Handbook, March 2022)
Focuses on the analysis of project financing and the legal approaches a borrower may take to hold legal title to the real estate


Credit Administration: Final Interagency Policy Statement on Prudent Commercial Real Estate Loan Accommodations and Workouts (OCC 2023-23, June 29, 2023), Policy Statement
Builds on existing supervisory guidance calling for financial institutions to work prudently and constructively with creditworthy borrowers during times of financial stress, updates existing interagency supervisory guidance on commercial real estate loan workouts, and adds a section on short-term loan accommodations.

Concentrations in Commercial Real Estate Lending, Sound Risk Management Practices: Interagency Guidance on CRE Concentration Risk Management (OCC 2006-46, December 2006), Guidance (Federal Register, December 12, 2006)
Describes sound risk management practices that an institution should employ when it has CRE concentration risk.

Guidelines for Capitalization of Interest on Loans (EC 229, May 1985)
Describes OCC policies on the accounting treatment for capitalization of interest on loans

Interagency Guidelines for Real Estate Lending Policies (OCC 1999-38, October 1999), Interagency Guidance
Addresses treatment of high loan-to-value residential real estate loans

Frequently Asked Questions: Residential Tract Development Lending (OCC 2005-32, September 2005), FAQ
Addresses appraisal requirements for residential tract developments, land, and loans structured with a revolving line of credit