Project: 1880-100- Clarifications to Accounting for Troubled Debt Restructurings by Creditors
Reference Number: 1880-100
Clarifications to Accounting for Troubled Debt Restructurings by Creditors
Reference Number: 1880-100
Clarifications to Accounting for Troubled Debt Restructurings by Creditors
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | WELLS FARGO & COMPANY | RICHARD D. LEVY | View |
| 2 | AMERICAN BANKERS ASSOCIATION | MICHAEL L. GULLETTE | View |
| 3-3A | GIRARD NATIONAL BANK | View | |
| 4 | BEACH BUSINESS BANK | ROBERT M. FRANKO | View |
| 5-5A | BNB BANK | View | |
| 6 | NC BANKERS ASSOCIATION | EDMUND D. AYCOCK | View |
| 7 | COUNTY SAVINGS BANK | MARK SCHREIBER | View |
| 8 | EAST WISCONSIN SAVINGS BANK | CHARLES D. SCHMALZ | View |
| 9-9A | FIRST FEDERAL SAVINGS BANK | View | |
| 10 | FIRST FINANCIAL BANK | KIRBY N. ANDREWS | View |
| 11 | CAMDEN NATIONAL BANK | JOANNE T. CAMPBELL | View |
| 12 | FIRST COLEBROOK BANK | AVIS BROSSEAU | View |
| 13 | CITIZENS BANK OF WV | NATHANIEL S. BONNELL | View |
| 13A | CITIZENS BANK OF WV | THOMAS K. DERBYSHIRE | View |
| 13B | CITIZENS BANK OF WV | RUDY F. TORJAK JR. | View |
| 14 | SEATTLE BANK | PATRICK F. PATRICK | View |
| 15 | CAROLINA BANK | GUNNAR N.R. FROMEN | View |
| 16-16B | KATAHDIN BANKSHARES CORP. | View | |
| 17 | FOX RIVER STATE BANK | JEFFREY A. SCHMID | View |
| 18 | PEOPLES BANK | RACHEL STRACHAN | View |
| 19 | BAYLAKE BANK | ROBERT J. CERA | View |
| 20 | PINNACLE BANK | BRUCE H. KENDALL | View |
| 21 | JOSEPH S. MARESCA | View | |
| 22 | KEYCORP | ROBERT L. MORRIS | View |
| 23 | PLANTATION FEDERAL BANK | BRYAN B. ROBERTSON | View |
| 24 | MORTGAGE BANKERS ASSOCIATION | JOHN A. COURSON | View |
| 25 | LAKELAND BANK | THOMAS J. SHARA | View |
| 26 | BANKERS TRUST COMPANY | JEFF JUNGMAN | View |
| 27 | FCNB | JEFF RAMORI | View |
| 28 | CITIZENS NATIONAL BANK OF CHEBOYGAN | SUSAN A. ENO | View |
| 29 | SUNTRUST BANKS INC. | TOM PANTHER | View |
| 30 | FIRST CITIZENS BANK | DAVID E. HUNT | View |
| 31 | COMERICA INCORPORATED | MUNEERA S. CARR | View |
| 32 | MONROE BANK & TRUST | JOHN L. SKIBSKI | View |
| 33 | CNB BANK | JOSEPH B. BOWER JR. | View |
| 34 | PARK FEDERAL SAVINGS BANK | RICHARD J. REMIJAS JR. | View |
| 35 | UNITED SOUTHERN BANK | JEFF FRITTS | View |
| 36 | KPMG LLP | View | |
| 37 | COLE TAYLOR BANK | MARK A. HOPPE | View |
| 38 | MIDWESTONE BANK | GARY J. ORTALE | View |
| 39 | NYSSCPA | MARGARET A. WOOD | View |
| 40 | POCA VALLEY BANK | F. VIRGIL SMYER | View |
| 41 | FICPA | STEVEN WM. BIERBRUNNER | View |
| 42 | BNY MELLON | JOHN A. PARK | View |
| 43 | ASSOCIATED BANC-CORP | JOSEPH B. SELNER | View |
| 44 | VIEWPOINT BANK | PATTI MCKEE | View |
| 45 | SUMMIT COMMUNITY BANK | FELICITY OURS | View |
| 46 | VALLEY NATIONAL BANCORP | ALAN D. ESKOW | View |
| 47 | HERITAGE COMMUNITY BANK | PETER KENNY | View |
| 48 | BANK OF AMERICA CORPORATION | JOHN M. JAMES | View |
| 49 | COMMUNITY STATE BANK | STEVEN A. GRELL | View |
| 50 | COMMERCE BANCSHARES, INC. | JEFFREY ABERDEEN | View |
| 51-51D | RED RIVER BANK | View | |
| 52 | REGIONS FINANCIAL CORPORATION | BRAD KIMBROUGH | View |
| 53 | CITIGROUP | ROBERT TRAFICANTI | View |
| 54 | SVB FINANCIAL GROUP | DENISE WEST | View |
| 55 | VALLEY BANK | DENNIS H. HANSON | View |
| 56 | BOK FINANCIAL CORPORATION | JOHN C. MORROW | View |
| 57 | DELOITTE & TOUCHE LLP | View | |
| 58 | CIGNA CORPORATION | MARY T. HOELTZEL | View |
| 59 | COMMUNITY BANK OF TRI-COUNTY | MICHAEL L. MIDDLETON | View |
| 60 | ZIONS BANCORPORATION | ALEXANDER J. HUME | View |
| 61 | CAPITOL FEDERAL FINANCIAL | TARA D. VAN HOUWELING | View |
| 62 | ACLI | MICHAEL MONAHAN | View |
| 63 | SHATSWELL, MACLEOD & COMPANY P.C. | View | |
| 64 | CRE FINANCIAL COUNCIL | JOHN D'AMICO | View |
| 65 | U.S. BANCORP | CRAIG E. GIFFORD | View |
| 66 | STERLING FINANCIAL CORPORATION | GREG SEIBLY | View |
| 67 | NEBRASKA BANKERS ASSOCIATION | GEORGE BEATTIE | View |
| 68 | FANNIE MAE | KIRK C. SILVA | View |
| 69 | ILLINOIS CPA SOCIETY/APC | REVA STEINBERG | View |
| 70 | UNION FIRST MARKET BANKSHARES | BILL DAVIS | View |
| 71 | BB&T CORPORATION | HENRY R. STURKIE III | View |
| 72 | PRICEWATERHOUSECOOPERS LLP | View | |
| 73 | FIRST DEFIANCE FINANCIAL CORPORATION | DONALD P. HILEMAN | View |
| 74 | GRANT THORNTON LLP | View | |
| 75 | BDO USA LLP | View | |
| 76 | ALLY FINANCIAL SERVICES | MICHAEL ANSPACH | View |
| 77 | CAPITAL ONE FINANCIAL CORPORATION | SUSAN R. MCFARLAND | View |
| 78 | FREDDIE MAC | TIMOTHY KVIZ | View |
| 79 | LOUISIANA BANKERS ASSOCIATION | JOE GENDRON | View |
| 80 | ERNST & YOUNG LLP | View | |
| 81 | TCF FINANCIAL CORPORATION | DAVID M. STAUTZ | View |
| 82 | FIRST AMERICAN BANK | PENNY L. BUCHANAN | View |
| 83 | MCGLADREY & PULLEN LLP | View | |
| 84 | CLEARING HOUSE ASSOCIATION L.L.C. | DAVID WAGNER | View |
| 85 | FIRST BANK BLUE EARTH | BRUCE HANSON | View |
| 86 | LAKE CITY BANK | TERESA A. BARTMAN | View |
| 87 | FARMERS & MERCHANTS BANK | R. MICHAEL SIMS | View |
| 88 | F&M TRUST CHAMBERSBURG | MICHAEL A. MOORE | View |
| 89 | QUAD CITY BANK & TRUST | JOHN ANDERSON | View |
| 90 | BANK OF THE ROCKIES N.A. | MICHAEL E. GROVE | View |
| 91 | KENTUCKY BANK | LOUIS PRICHARD | View |
| 92 | BRIDGEWATER SAVINGS BANK | MARK C. INGALLS | View |
| 93 | FIRST STATE BANK & TRUST COMPANY | JIM PAYNE | View |
| 94 | HILLTOP NATIONAL BANK | GARY TRAPKUS | View |
| 95 | MORGANTOWN BANK & TRUST | TOM JONES | View |
| 96 | FNB OF GIDDINGS | BILL LANDISS | View |
| 97 | VIRGINIA HERITAGE BANK | SCOTT CLARK | View |
| 98 | FIRST HORIZON NATIONAL CORPORATION | SHAWN P. LUKE | View |