Pub. 5 2015-2016 Issue 2

O V E R A C E N T U R Y : B U I L D I N G B E T T E R B A N K S - H E L P I N G C O L O R A D A N S R E A L I Z E D R E A M S September • October 2015 11 Implementation The proposed revisions would take effect after a final rule is adopted and the quarter after the Deposit Insurance Fund reach- es 1.15 percent of insured deposits. Comments on the proposal are due 60 days after it is published in the Federal Register.  This article is for general information purposes only and is not to be considered as legal advice. This information was written by qualified, experienced BKD professionals, but applying this information to your particular situation requires careful consideration of your specific facts and circumstances. Consult your BKD advisor or legal counsel before acting on any matter covered in this update. Article reprinted with permission from BKD, LLP, bkd.com. All rights reserved. Current (Risk Category I) Proposed (All Small Banks) Weighted Average CAMELS Component Rating Weighted Average CAMELS Component Rating Tier I Leverage Ratio Tier I Leverage Ratio Net Income Before Taxes/Risk-Weighted Assets Net Income before Taxes/Total Assets Nonperforming Loans & Leases/Gross Assets Other Real Estate Owned (OREO)/Gross Assets Adjusted Brokered Deposit Ratio Core Deposits/Total Assets Net Loan Charge-Offs/Gross Assets n/a Loans Past Due 30-89 Days/Gross Assets n/a n/a One-Year Asset Growth n/a Loan Mix Index Nonperforming Assets/Gross Assets Financial Outsourcing Solutions • www.fosaudit.com Addressing Your Bank’s Needs SERVICES • Internal Audit Outsourcing & Co-sourcing • Asset Liability and Liquidity Management Exams • Bank Secrecy Act & Anti-Money Laundering Exams • Information Technology Risk Management & Exams • Fraud Exams • Compliance Consulting & Exams • Sarbanes-Oxley Testing • Trust Department Exams • Debt Collector Reviews & Monitoring INTERNAL AUDIT + CONSULTING The Stability YouWant should come with the service you deserve CONTACTS Debbi S. Fetter, CFIRS, CISA, CFSA, CRMA, CRCM Lisa M. Steen, CFSA, CRCM, CFE, CAMS Thomas R. Strause, CIA, CFE, CBA, CFSA, CISA 1-888-212-8799