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Directors' Resource Center
Technical Assistance Video Program


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Troubled Debt Restructuring (TDR)

This series of videos on TDR was developed by FDIC staff and is designed for community bank loan committee members, loan officers, and other loan administration and accounting personnel.

  1. Overview & Definition of TDR
  2. Identifying a TDR: Financial Difficulty & Concessions
  3. Accounting & Regulatory Treatment
  4. A/B Note Structure
  5. Review & Resources
  6. Tabletop Exercises

I. Overview & Definition of TDR
This first video covers the definition of a TDR.

Approximate run time: 04:08

Link to YouTube Video

Presentation Materials - PDF


II. Identifying a TDR: Financial Difficulty & Concessions
The second video in this series discusses identifying a TDR by reviewing what constitutes financial difficulties and concessions.

Approximate run time: 14:23

Link to YouTube Video

Presentation Materials - PDF


III. Accounting & Regulatory Treatment
The third video in this series covers the accounting and regulatory treatment of TDRs in relation to the allowance for loan and lease losses, accrual of interest, reporting, and examination treatment.

Approximate run time: 10:13

Link to YouTube Video

Presentation Materials - PDF


IV. A/B Note Structure
The fourth video in this series reviews the multiple note concept (commonly referred to as the A/B note structure) which is one possible approach to resolve a problem credit.

Approximate run time: 09:12

Link to YouTube Video

Presentation Materials - PDF


V. Review & Resources
The final video in this series briefly recaps the prior videos in this series and provides a list of key resources available for further reference.

Approximate run time: 04:49

Link to YouTube Video

Presentation Materials - PDF




Last Updated 12/13/2013 supervision@fdic.gov