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TeachMeFinance.com - explain report of examination (ROE) report of examination (ROE) -- the document that describes the findings and conclusions of an examination of a savings institution. The ROE is comprised of two sections: the narrative section containing analysis and comments of the examiners, and the appendix section containing various schedules, financial data, and other statistics used to support the findings and analysis and the assigned MACRO rating. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.