| Informational Memorandum | |
| Subject: | Account and Disclosure of Troubled Debt Restructurings, as required under GAAP |
| Date of Memorandum: | 03/14/2011 |
| Expiration Date: | |
| Office: | Office of Regulatory Policy |
| Signed By: | Van Meter, Gary |
| FCA Contact Person: | Gibbs, Paul |
| Contact Phone: | 703-883-4203 |
| List of Attachments: | |