Annual Loan Review

What is an Annual Loan Review and Why is it Important?

An annual loan review is a periodic assessment conducted by lenders to evaluate the borrower’s financial status, loan performance, and collateral value. It helps determine the ongoing risk and ensures loan terms remain appropriate, particularly for business loans.

An annual loan review is a critical financial check conducted by lenders, typically once a year, to reassess an existing loan’s risk profile and the borrower’s ability to meet repayment obligations. This review is especially common with business loans, lines of credit, and commercial mortgages, where financial situations can change significantly over time.

Lenders perform these reviews primarily for risk management, regulatory compliance with bodies like the FDIC and OCC, and to verify that the loan is performing as expected. They examine updated financial statements, debt service coverage ratios, industry and economic conditions, collateral valuation, and borrower compliance with loan covenants. For business loans, the lender also often considers the strength of the management team.

Borrowers can prepare by keeping accurate and current financial records, understanding their loan covenants, communicating openly about any business challenges, and demonstrating their strengths and future plans. While an annual loan review may sound daunting, it is a standard practice that helps maintain a healthy lending partnership.

Businesses and individuals with large or complex loans, including those with government-backed loans like SBA financing, are the primary participants in annual reviews. Ordinary consumer loans, such as typical mortgages or auto loans, usually don’t undergo annual reviews but are monitored through payment histories and credit scores.

Preparing thoroughly for an annual loan review can signal to lenders that you manage your finances responsibly and improve your chances of working collaboratively should financial difficulties arise.

For more information on specific aspects such as loan covenants or collateral, you can explore our detailed articles on Business Loan Covenants and Business Loan Collateral.

Authoritative reference: For official guidance on loan portfolio management, consult the OCC Comptroller’s Handbook.

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