Rescinded Examining Circulars

Number	Date	Title	Comment
EC 264	04/29/1993	Data Collection for Small Business Loan Documentation	Outdated¹
EC 263	12/14/1992	SMS Documentation Policy	Outdated¹
EC 262	04/09/1992	Reimbursement Pursuant to §108 of the Truth in Lending Act (TILA) 15 USC Sec. 1607(e)(3)(i)	Incorporated³ into Comptroller's Handbook - Truth in Lending
EC 261 S1	04/09/1992	Multiregional Data Processing Services	Outdated¹
EC 261	01/24/1992	Interagency EDP Examination, Scheduling, and Report Distribution Policy	Replaced² by the 2012 FFIEC Supervision of Technology Service Providers Booklet
EC 259	12/24/1991	Discounted Cash Flow Model	Outdated¹
EC 258	11/18/1991	OCC Supervision Policy	Incorporated³ into Comptroller's Handbook - Bank Supervision Process
EC 257	10/10/1991	Dividend Approval Requests	Outdated¹
EC 255	01/29/1991	Accounting for Acquisitions of Thrifts by National Banks	Outdated¹
EC 254	12/11/1990	Treatment of Discrimination Issues in CRA	Outdated¹
EC 251 S1	01/03/1991	Supplement 1, Communication with Bank Independent Auditors	Incorporated³ into Comptroller's Handbook - Internal and External Audits
EC 251	02/09/1990	Communication With Bank Auditors	Incorporated³ into Comptroller's Handbook - Internal and External Audits
EC 250	01/12/1990	Deferred Income Tax Reporting and Review Procedures	Outdated¹
EC 249	10/11/1989	Licensing Information System Read Only Procedures	Licensing Information System replaced by Corporate Activities Information System
EC 248	09/19/1989	Community Bank Scoring System	Outdated¹
EC 247	09/07/1989	Foreign Currency Deposits	Outdated¹
EC 246	08/01/1989	Accounting for Failed Bank Acquisitions	Outdated¹
EC 245	12/14/1988	Highly Leveraged Transactions	Outdated¹ - Refer to OCC Bulletin 2025-44, “Leveraged Lending: Interagency Statement on Recission of Interagency Leveraged Lending Guidance Issuances”
EC 244	10/07/1988	Financial Recordkeeping and Reporting of Currency and Foreign Transactions Act, 31CFR103	Transmittal⁴
EC 238 S2	07/13/1990	Disclosure of CRA Preliminary Ratings	Incorporated³ into the Comptroller's Handbook - Bank Supervision Process
EC 238 S1	08/02/1989	Specialty Ratings Disclosure	Incorporated³ into the Comptroller's Handbook - Bank Supervision Process
EC 238	03/31/1987	CAMEL Disclosure	Incorporated³ into the Comptroller's Handbook - Bank Supervision Process
EC 234 (Rev)	10/30/1985	Review and Classification of Commercial Real Estate Loans	Outdated¹
EC 233	07/22/1985	Supervision Program for Chain Banks	Replaced² by Comptroller's Handbook - Related Organizations
EC 228 (Rev)	07/25/1990	Financial Record keeping and Reporting of Currency and Foreign Transaction Act, 31CFR103	Incorporated³ into Bank Secrecy Act Handbook
EC 227	03/18/1985	Independent External Audits	Incorporated³ into Comptroller's Handbook - Internal and External Audits
EC 223 Supplement #1	06/18/1986	Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans	Outdated¹
EC 223	08/24/1984	Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans	Outdated¹
EC 222	05/21/1984	Agricultural Loan Classification	Incorporated³ into Comptroller's Handbook - Agricultural Lending
EC 219	01/09/1984	Concentrations of Credit	Now in CHNBE 216.1
EC 218	11/30/1983	Bankers Acceptances	Outdated¹
EC 216 S1	10/02/1992	IRS Express Determination Letters	Replaced² by Comptroller's Handbook - Loan Portfolio Management
EC 216	07/26/1983	Certification Procedures for Consumer Loans Charged-off Between Examinations	Outdated¹
EC 202	05/21/1981	EDP Examination Objectives	Outdated¹
EC 196 (Rev)	11/09/1992	OCC Examining Issuances	Outdated¹
EC 159 S1	07/21/1982	Supplement 1, Uniform Financial Institutions Rating System	Incorporated³ into the Comptroller's Handbook - Bank Supervision Process
EC 159	12/10/1979	Uniform Financial Institutions Rating System	Incorporated³ into the Comptroller's Handbook - Bank Supervision Process
EC 158	08/08/1987	Procedure for processing complaints involving Title VIII (Fair Housing)	Outdated¹
EC 157	01/11/1985	Foreign Boycotts	Outdated¹

¹ Outdated: The document is no longer needed. Any attachments to the document are rescinded only as they relate to OCC-supervised banks.

² Replaced: The document and any attachments were replaced by a subsequent publication.

³ Incorporated: The document conveyed content that has been incorporated into another OCC publication.

⁴ Transmittal: The document is a cover letter that conveyed another document, such as a proposed rule or final rule, an interpretive letter, or a document from another regulatory entity. The rescission does not apply to the conveyed document.