Interagency Supervisory Guidance Addressing Certain Issues Related To Troubled Debt Restructurings

13-01​ / October 2013
Interagency Supervisory Guidance Addressing Certain Issues Related To Troubled Debt Restructurings
Subject
Accounting

This Accounting Bulletin transmits the Interagency Supervisory Guidance Addressing Certain Issues Related To Troubled Debt Restructurings (the Interagency Guidance). NCUA encourages credit unions to work constructively with borrowers and view prudent restructurings as positive actions when they mitigage credit risk.