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The �౦��Ϸ���� will host a free telephone seminar to discuss prudent commercial real estate (CRE) loan workouts and related accounting issues, including the treatment for troubled debt restructurings (TDRs). The seminar will be held from 1:00 to 2:30 p.m. EST on December 15, 2011. Employees of all �౦��Ϸ����-supervised institutions are invited to participate. 

Statement of Applicability to Institutions with Total Assets under $1 Billion : This Financial Institution Letter is available to all �౦��Ϸ����-supervised financial institutions. 

Highlights: 

• The �౦��Ϸ���� recognizes that prudent CRE workouts are often in the best interest of financial institutions and creditworthy CRE borrowers.
• Financial institutions and borrowers face significant challenges when dealing with diminished operating cash flows, depreciated collateral values, or prolonged sale and rental absorption periods.
• Financial institutions engaging in workout activities have raised questions regarding CRE workouts and the related accounting issues, including the treatment for TDRs.
• The seminar will consist of a short discussion regarding the CRE-related issues raised by financial institutions, followed by a question-and-answer period.
• Participants are encouraged to submit questions in advance to RAC@�౦��Ϸ����.gov with CRE Workouts or CRE Accounting in the subject line.
• Financial institution officers and employees wishing to participate in this free telephone seminar should dial 888-946-8383 and enter pass code 2915837# to join the presentation 30 minutes before the 1:00 p.m. EST start time.

Distribution: 
�౦��Ϸ����-Supervised Banks (Commercial and Savings) 
�౦��Ϸ����-Supervised Savings Associations 

Suggested Routing: 
Chief Executive Officer 
Chief Lending Officer 
Chief Financial Officer 
Chief Accounting Officer 
Call Report Preparer 

Related Topics: 
Policy Statement on Prudent CRE Workouts ( FIL-61-2009 ) 
Managing CRE Concentrations in a Challenging Environment ( FIL-22-2008 ) 
Interagency Statement on Meeting the Needs of Creditworthy Borrowers ( FIL-128-2008 ) 
Allowance for Loan and Lease Losses: Revised Policy Statement and Frequently Asked Questions ( FIL-105-2006 ) 
Consolidated Reports of Condition and Income 

Note: 
�౦��Ϸ���� financial institution letters (FILs) may be accessed from the �౦��Ϸ����'s Web site at www.fdic.gov/news/financial-institution-letters/2011/index.html . 

To receive FILs electronically, please visit http://www.fdic.gov/about/subscriptions/fil.html . 

Paper copies of �౦��Ϸ���� financial institution letters may be obtained through the �౦��Ϸ����'s Public Information Center, 3501 Fairfax Drive, E-1002, Arlington, VA 22226 (1-877-275-3342 or 703-562-2200).