§__.12(t) – 8
Q: When evaluating a qualified investment, what consideration will be given for prior-period investments?
A8. When evaluating an institution’s qualified investment record, examiners will consider investments that were made prior to the current examination, but that are still outstanding. Qualitative factors will affect the weight given to both current period and outstanding prior-period qualified investments. For example, a prior-period outstanding investment with a multi-year impact that addresses assessment area community development needs may receive more consideration than a current period investment of a comparable amount that is less responsive to area community development needs.
Source: Interagency Questions & Answers Regarding Community Reinvestment | July 2016