Examiner judgment affects the overall analytical process. An examiner’s review of
data includes structural analysis,
8 trend analysis,
9 reasonableness analysis,
10
variable data analysis,
11 and qualitative data analysis.
12 Numerous ratios measuring
a variety of credit union functions provide the basis for analysis. Examiners must
understand these ratios both individually and as a group because some individual
ratios may not provide an accurate picture without a review of the related trends