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Informational Memorandum
Subject:FCA Examination Manual Update
Date of Memorandum:02/02/2000
Expiration Date:
Office:OE
Signed By:Smith, Roland
FCA Contact Person:Holland, Tom
Contact Phone:703-883-4484
List of Attachments:Updated Table of Contents & Revised Section EM-630
Financial Reporting

INFORMATIONAL MEMORANDUM



February 2, 2000


To: FCA Examination Manual Subscribers

From: Roland E. Smith, Director /s/
Office of Examination

Subject: FCA Examination Manual Update


Attached is revised FCA Examination Manual section EM-630, Financial Reporting. This section has been revised to clarify examination procedures for reconcilement of Call Reports to shareholder reports.

Also attached is an updated FCA Examination Manual Table of Contents.

Attachments