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7/26/24, 4:34 PM

FRB: Press Release -- Interagency guidance on credit card account management and loss allowance practices-- January 8, 2003

Joint Press Release

Board of Governors of the Federal Reserve System
Federal Deposit Insurance Corporation
Office of the Comptroller of the Currency
Office of Thrift Supervision

For Immediate Release

January 8, 2003

FFIEC Agencies Issue Guidance on Credit Card
Account Management and Loss Allowance Practices
Under the auspices of the Federal Financial Institutions Examination Council, the Office of
the Comptroller of the Currency, the Federal Reserve Board, the Federal Deposit Insurance
Corporation, and the Office of Thrift Supervision today issued guidance governing account
management and loss allowance practices for credit card lending.
The guidance applies to all banks and thrifts. The agencies developed the guidance in
response to recent examinations that disclosed a number of inappropriate account
management, risk management, and loss allowance practices.
The agencies' objective in issuing the guidance is to assist financial institutions in
conducting credit card lending activities in a safe and sound manner, while meeting the
needs of their customers. The guidance outlines the supervisory agencies' expectations for
prudent risk management, income recognition, and loss allowance practices.
The agencies carefully reviewed and considered the comments received from individuals,
institutions, community groups, and trade associations following publication of a draft of the
guidance on July 22. In response to the comments, the agencies made changes to:
Clarify documentation expectations for line increase programs.
Clarify expectations for over-limit practices.
Provide guidance for minimum payments and negative amortization.
Revise the repayment period for workout accounts.
The agencies recognize that some institutions may require additional time to implement
changes in policies, practices, and systems in order to achieve full consistency with the
credit card guidance. Those institutions should work with their primary federal regulator to
ensure implementation of needed changes as promptly as possible.
With respect to income recognition and loss allowance practices for credit card lending, the
guidance reflects generally accepted accounting principles (GAAP), existing interagency
policies on loss allowances, and current Call Report and Thrift Financial Report
instructions. The agencies expect continued and ongoing compliance with GAAP and these
reporting instructions.
Attachment (45 KB PDF)
Federal Reserve Dave Skidmore

202-452-2955

FDIC

202-898-6634

Frank Gresock

https://www.federalreserve.gov/boarddocs/press/bcreg/2003/20030108/

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FRB: Press Release -- Interagency guidance on credit card account management and loss allowance practices-- January 8, 2003

Robert M. Garsson 202-874-5770
Sam Eskenazi
202-906-6677

2003 Banking and consumer regulatory policy
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Last update: January 8, 2003

https://www.federalreserve.gov/boarddocs/press/bcreg/2003/20030108/

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