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[23] Federal Financial Institutions Examination Council (1996), A User’s

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[24] Gleason, W. (1994), “How to Make Migration Analysis Work for

You,” Journal of Lending and Credit Risk Management , November,
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[25] Office of the Comptroller of the Currency (1995), “ Commercial Real

Estate and Construction Lending,”
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[26] Oleksiw, M. (1996), “Using Risk
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Risk Management , February, pp. 49-56.