Synchrony Bank

OCC Comptroller's Handbook, Rating Credit Risk (April 2001) - https://occ.treas.gov/publications-and-resources/publications/comptrollers-handbook/files/rating-credit-risk/index-rating-credit-risk.html; FFIEC UBPR User's Guide, Section III, Analysis of Past-Due, Nonaccrual & Restructured Loans and Leases - https://www.ffiec.gov/data/ubpr/report-user-guide

Nonperforming loans consist of nonaccrual loans $2,456M plus loans 90 days or more past due and still accruing $2,417M, measured against total loans and leases $100,453M.

Provide board and management analysis of the nonperforming loan drivers, updated risk-rating support, workout and collection status for material credits, charge-off review support, and portfolio-level action plans for segments contributing to elevated nonperformance.

Interagency Policy Statement on Funding and Liquidity Risk Management (March 2010); FFIEC Liquidity and Funds Management Handbook

Gross loans and leases $100,453M against total deposits $83,902M. A loans/deposits ratio above 100% indicates the institution funds loan growth with non-deposit (wholesale, brokered, or borrowed) funding sources, increasing liquidity and funding-cost sensitivity.

Provide an updated Contingency Funding Plan with specific playbook triggers (deposit-runoff thresholds, asset-sale order). Quantify uninsured-deposit runoff under stress scenarios. Document back-up borrowing capacity at FHLB, the discount window, and any standing facilities; pre-position collateral.