Examination of the Federal Deposit Insurance Corporation's Financial Statements for the Years Ended December 31, 1984 and 1983

AFMD-85-58: Published: May 29, 1985. Publicly Released: May 29, 1985.

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GAO examined the financial statements of the Federal Deposit Insurance Corporation (FDIC) for the years ended December 31, 1984 and 1983.

GAO found that FDIC acquired $2.1 billion of nonperforming, classified, or otherwise poor quality loans and related assets and may acquire $1.4 billion more of such troubled loans as part of an assistance program to a local bank. GAO concluded that, except for the effects of not establishing an allowance for loss related to the poor quality loans it acquired, the financial statements referred to fairly presented the financial position of FDIC as of December 31, 1984 and 1983, and results of its financial position for years then ended in conformity with generally accepted accounting principles applied on a consistent basis.

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