Is it appropriate for banks and savings associations to

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Is it appropriate for banks and savings associations to estimate an allowance for "pass" loans and for credit unions to estimate an allowance for loans that do not raise supervisory concern? (The banking agencies define %u201Cpass%u201D loans as loans that are not adversely classified as "Substandard,""Doubtful," or"Loss" nor designated as %u201CSpecial Mention.%u201D)

Reference no: EM13584562

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