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Interagency Policy Statement on the ALLL
www.fdic.gov5 Refer to the “Interagency Guidance on Certain Loans Held for Sale” (March 26, 2001) for the appropriate accounting and reporting treatment for certain loans that are sold directly from the loan portfolio or transferred to a held-for-sale account. Loans held for sale are reported at the lower of cost or fair value. Declines in value occurring