Federal thrift and banking regulators have issued reporting guidance to help banks with outstanding mortgages and other assets in hurricane-stricken areas get their portfolios straight before filing their regulatory reports for the third quarter. The Federal Financial Institutions Examination Council, which develops and enforces federal financial reporting rules, said it may be difficult for banks and thrifts to determine the proper amount to record in their regulatory reports to cushion loan-and-lease losses in areas hardest…