established in 1977 by the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency to provide an efficient and consistent review and classification of large syndicated loans. As of January 1, 2018, the program covers any loan or loan complaint of at least $100 million that is shared by three or more supervised institutions. The agencies' review is conducted annually, reporting after third quarter examinations and reflecting data as of June 30. References Notes Bibliography Signoriello, Vincent J. (1991), Commercial Loan Practices and Operations, Chapter 6 Loan Syndication Agreements, . External links A Guide to the U.S. Syndicated Loan Market A Guide to the European Syndicated Loan Market A Glossary for the European Syndicated Loan Market The Loan Syndications and Trading Association The Loan Market Association Credit Loans Financial law