...capital includes equity capital, computed under GAAP, and items based on risk analysis reporting (RAR) that are not part of GAAP equity capital. Mutual insured...determining whether a transaction characterized as an ADC loan is truly a loan or is, in substance, a real estate investment or participation in a joint venture....

...capital includes equity capital, computed under 6AAP, and items based on risk analysis reporting (RAR) that are not part of GAAP equity capital. Mutual insured...Public Accountants and by the Chief Accountant of the S*curlti*« and Exchange Commission on determining whether a tran«actian characterized as an ДОС...

...capital includes equity capital, computed under GAAP, and items based on risk analysis reporting (BAR) that are not part of GAAP equity capital. Mutual insured...Institute of Certified Public Accountants and by the THE WALL nUTET logs, .^JTONI • ,i ' , BDAT. tPIUL II. "9 19 W Ethi(is Committee: No Problem Here...

...capital includes equity capital, computed under GAAP, and items based on risk analysis reporting (RAR) that are not part of GAAP equity capital. Mutual insured...construction loans to comport with the position taken by tne American Institute of Certified Public Accountants and by the rat WALL rrttrr anna. InpmaMT. APM....

...only obtain external capital through the sale of subordinated debt, which would not qualify as 6AAP capital, but is generally treated as capital for RAR...construction loans to comport with the position taken by the Institut* of Certified Public Accountants and by the ?J & Chief Accountant of the Securities and Exchange...

...treated as capital for RAR purposes. In keeping with this policy of applying GAAP accounting standards ta insured institutions to the extent it is reasonable...construction loans to comport with the position taken by trie American Institute of Certified Public Accountants and by the THt »ALL ГПЧГГ ЛЛЛЦШ....

...standards to Insured institutions to the extent it is reasonable and possible to do so. the Board ha* proposed to amend its statements of policy relating...Institute of Certified Public Accountants and by the EXHIBIT 3 GOVERNOR'S TASK FORCE ON THE SAVINGS AND LOAN INDUSTRY REPORT TO THE HONORABLE WILLIAM P....

...standard* to insured institutions to tna ertönt it is reasonable ond possible to do «a, tho Board ha« proposed to amend its statements of policy relating...American Institute of Certified Public Accountants and by tho EXHIBIT 3 GOVERNOR'S TASK FORCE ON THE SAVINGS AND LOAN INDUSTRY REPORT TO THE HONORABLE WILLIAM...

...accounting standards to insured institutions to Ule ertönt it is reasonable and possible to do so, tho Board has proposed to amend its statements of policy...relating to accounting for acquisition, development, ond construction loans to с ом art with the position taken by tna American Instituto of Certified...