...Institution unless it Is exempt because it meets or exceeds Its current regulatory capital requirement. 4 Definition of Regulatory Capital Regulation; Proposed...determining whether a transaction characterized as an ADC loans is truly a loan or is, in substance, a real estate investment or participation in a joint venture....

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

...with this policy of applying GAAP accounting standards to insured institutions to the extent it ia reasonable and possible to do so, the Board has proposed...determining whether a transaction characterized as an ADC loans is truly a loan or is, in substance, a real estate investment or participation in a joint venture....

...Proposed Policy Statement on Accounting for Acquisition. Development, and Construction (ADC) Loons The Board is moving steadily in the direction of requiring...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....

...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...

...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...