Footnote 1: DSC Memorandum entitled, Loan Penetration Ratio, Transmittal No. 2002-018, dated March 26, 2002, defines the loan penetration ratio.
Footnote 2: COSO, formed in 1985, is a voluntary private-sector organization dedicated to improving the quality of financial reporting through business ethics, effective internal controls, and corporate governance. The members of COSO are: the American Institute of Certified Public Accountants, the American Accounting Association, Financial Executives International, the Institute of Management Accountants, and The Institute of Internal Auditors.
Footnote 3: Category-1 Banks have an Asset Quality component rating of "1" at the last examination. Category-2 Banks have an Asset Quality component rating of "2" at the last examination.
Footnote 4: Some of the FDIC examinations conducted before April 2002 may have been for banks that were not MERIT-eligible based on current MERIT-eligibility criteria, but we do not have that information.
Footnote 5: Includes state banking authority examinations accepted by the FDIC.
