November 2018
OTS Examination Handbook: Asset Quality
This publication is part of:
Collection: Comptroller's Handbook
| Number | Issue Date | Title | Rescinded Date | Comment |
|---|---|---|---|---|
| EH 201 | 06/2005 | Overview: Lending Operations and Portfolio Risk Management | ||
| EH 201p | 04/2011 | Program | ||
| EH 201q1 | 06/2005 | Questionnaire: Lending Overview | ||
| EH 201q2 | 06/2005 | Questionnaire: Portfolio Diversification | ||
| EH 208 | 01/1994 | Real Estate Appraisal | 03/05/2020 | Replaced4by Comptroller’s Handbook, Asset Quality series; OCC Bulletin 2018-39; and OCC Bulletin 2010-42 |
| EH 208p | 04/2011 | Program | 03/05/2020 | Replaced4by Comptroller’s Handbook, Asset Quality series; OCC Bulletin 2018-39; and OCC Bulletin 2010-42 |
| EH 208q | 01/1994 | Questionnaire | 03/05/2020 | Replaced4by Comptroller’s Handbook, Asset Quality series; OCC Bulletin 2018-39; and OCC Bulletin 2010-42 |
| EH 208aa | 01/1994 | Appendix A: Appraisal Practices | 03/05/2020 | Replaced4by Comptroller’s Handbook, Asset Quality series; OCC Bulletin 2018-39; and OCC Bulletin 2010-42 |
| EH 209 | 11/2010 | Sampling | 05/26/2020 | Replaced4by Comptroller's Handbook -Sampling Methodologies |
| EH 209p | 04/2011 | Program | 05/26/2020 | Replaced4by Comptroller's Handbook -Sampling Methodologies |
| EH 209aa | 11/2010 | Appendix A: Sampling Terminology | 05/26/2020 | Replaced4by Comptroller's Handbook -Sampling Methodologies |
| EH 209ab | 11/2010 | Appendix B: Sampling Methods | 05/26/2020 | Replaced4by Comptroller's Handbook -Sampling Methodologies |
| EH 210 | 01/2009 | Income Property Lending | 08/20/2013 | Replaced4by Comptroller's Handbook -Commercial Real Estate Lending |
| EH 210p | 04/2011 | Program | 08/20/2013 | Replaced4by Comptroller's Handbook -Commercial Real Estate Lending |
| EH 210aa | 01/2009 | Appendix A: Financial Analysis | 08/20/2013 | Replaced4by Comptroller's Handbook -Commercial Real Estate Lending |
| EH 210ab | 01/2009 | Appendix B: Environmental Risk and Liability | 08/20/2013 | Replaced4by Comptroller's Handbook -Commercial Real Estate Lending |
| EH 211 | 12/2007 | Loans to One Borrower | 07/21/2012 | Outdated |
| EH 211p | 04/2011 | Program | 07/21/2012 | Outdated |
| EH 212 | 02/2011 | One- to Four-Family Residential Real Estate Lending | 06/15/2015 | Replaced4by Comptroller's Handbook –Residential Real Estate Lending |
| EH 212p | 02/2011 | Program | 06/15/2015 | Replaced4by Comptroller's Handbook –Residential Real Estate Lending |
| EH 212q | 02/2011 | Questionnaire | 06/15/2015 | Replaced4by Comptroller's Handbook –Residential Real Estate Lending |
| EH 212aa | 02/2011 | Appendix A: Q&As on Real Estate Lending Standards | 06/15/2015 | Replaced4by Comptroller's Handbook –Residential Real Estate Lending |
| EH 212ab | 02/2011 | Appendix B: Risks and Policy Issues Associated with Reverse Mortgage Loans | 06/15/2015 | Replaced4by Comptroller's Handbook –Residential Real Estate Lending |
| EH 212ac | 02/2011 | Appendix C: Interagency Guidance on High LTV Residential Real Estate Lending | Duplicative2ofOCC Bulletin 1999-38. | |
| EH 212ad | 02/2011 | Appendix D: Credit Risk Management Guidance for Home Equity Lending | Duplicative2ofOCC Bulletin 2005-22. | |
| EH 212ae | 02/2011 | Appendix E: Interagency Guidance on Nontraditional Mortgage | Duplicative2ofOCC Bulletin 2006-41. | |
| EH 213 | 01/1994 | Construction Lending | 08/20/2013 | Replaced4by Comptroller's Handbook -Commercial Real Estate Lending |
| EH 213p | 04/2011 | Program | 08/20/2013 | Replaced4by Comptroller's Handbook -Commercial Real Estate Lending |
| EH 213q | 01/1994 | Questionnaire | 08/20/2013 | Replaced4by Comptroller's Handbook -Commercial Real Estate Lending |
| EH 214 | 10/2009 | Other Commercial Lending | The section titled "Asset-Based Lending" from pages 214.16-20 is replaced4by Comptroller's Handbook -Asset-Based Lendingas of 3/27/2014.The section titled "Agricultural Lending" from pages 214.21-22 is replaced4by Comptroller's Handbook -Agricultural Lendingas of 5/28/2014. | |
| EH 214p | 04/2011 | Program | ||
| EH 214q | 10/2009 | Questionnaire | ||
| EH 214aa | 10/2009 | Appendix A: Security Interests Under Article 9 of the UCC | ||
| EH 215 | 01/1994 | Letters of Credit | 04/15/2015 | Replaced4by Comptroller's Handbook -Trade Finance and Services |
| EH 215p | 04/2011 | Program | 04/15/2015 | Replaced4by Comptroller's Handbook -Trade Finance and Services |
| EH 215q | 01/2004 | Questionnaire | 04/15/2015 | Replaced4by Comptroller's Handbook -Trade Finance and Services |
| EH 215aa | 01/1994 | Appendix A: Regulator Review | 04/15/2015 | Replaced4by Comptroller's Handbook -Trade Finance and Services |
| EH 216 | 01/1994 | Floor Plan and Indirect Lending | 10/27/2015 | Replaced4by Comptroller's Handbook -Floor Plan Lending |
| EH 216p | 04/2011 | Program | 10/27/2015 | Replaced4by Comptroller's Handbook -Floor Plan Lending |
| EH 216q | 01/2004 | Questionnaire | 10/27/2015 | Replaced4by Comptroller's Handbook -Floor Plan Lending |
| EH 217 | 01/2000 | Consumer Lending | 02/12/2016 | Replaced4by Comptroller's Handbook –Installment Lending |
| EH 217p | 04/2011 | Program | 02/12/2016 | Replaced4by Comptroller's Handbook –Installment Lending |
| EH 217q | 01/2000 | Questionnaire | 02/12/2016 | Replaced4by Comptroller's Handbook –Installment Lending |
| EH 217aa | 01/2000 | Appendix A: Interagency Guidance on Subprime Lending | 02/12/2016 | Duplicative2ofOCC Bulletin 1999-10 |
| EH 217ab | 04/2011 | Appendix B: Subprime Lending - Examination Procedures | 02/12/2016 | Replaced4by Comptroller's Handbook –Installment Lending |
| EH 218 | 05/2006 | Credit Card Lending | 11/04/2015 | Replaced4by Comptroller's Handbook -Credit Card Lending |
| EH 218p | 04/2011 | Program | 11/04/2015 | Replaced4by Comptroller's Handbook -Credit Card Lending |
| EH 218q | 05/2006 | Questionnaire | 11/04/2015 | Replaced4by Comptroller's Handbook -Credit Card Lending |
| EH 218aa | 05/2006 | Appendix A: Account Management and Loss Allowance Guidance | 11/04/2015 | Replaced4by Comptroller's Handbook -Credit Card Lending |
| EH 218ab | 05/2006 | Appendix B: Accounting Treatment of Accrued Interest Receivable Related to Credit Card Securitizations | 11/04/2015 | Replaced4by Comptroller's Handbook -Credit Card Lending |
| EH 219 | 06/1999 | Leasing Activities | 08/12/2014 | Replaced4by Comptroller's Handbook –Lease Financing |
| EH 219p | 04/2011 | Program | Replaced4by Comptroller's Handbook –Lease Financing | |
| EH 219q | 06/1999 | Questionnaire | Replaced4by Comptroller's Handbook –Lease Financing | |
| EH 221 | 09/2003 | Asset-Backed Securitization | ||
| EH 221p | 04/2011 | Program | ||
| EH 221aa | 09/2003 | Appendix A: Interagency Guidance on Asset Securitization Activities | Duplicative2ofOCC Bulletin 1999-46. | |
| EH 221ab | 09/2003 | Appendix B: Capital Treatment For Recourse, Direct Credit Substitutes, and Residual Interests | Outdated. | |
| EH 221ac | 09/2003 | Appendix C: Securitization Information Requests | ||
| EH 230 | 06/1999 | Equity Investments | ||
| EH 230p | 04/2011 | Program | ||
| EH 230q | 06/1999 | Questionnaire | ||
| EH 240 | 01/2002 | Troubled Debt Restructurings | 05/17/2012 | Replaced4by OCC Bank Accounting Advisory Series |
| EH 240p | 04/2011 | Program | 05/17/2012 | Replaced4by OCC Bank Accounting Advisory Series |
| EH 250 | 07/2002 | Other Assets/Liabilities | ||
| EH 250p | 04/2011 | Program | ||
| EH 251 | 12/2010 | Real Estate Owned and Repossessed Assets | 09/13/2013 | Replaced4by Comptroller's Handbook -Other Real Estate Owned |
| EH 251p | 04/2011 | Program | 09/13/2013 | Replaced4by Comptroller's Handbook -Other Real Estate Owned |
| EH 251q | 12/2010 | Questionnaire | 09/13/2013 | Replaced4by Comptroller's Handbook -Other Real Estate Owned |
| EH 252 | 04/1999 | Fixed Assets | 11/29/2016 | Replaced4by Comptroller's Handbook -Bank Premises and Equipment |
| EH 252p | 04/2011 | Program | 11/29/2016 | Replaced4by Comptroller's Handbook -Bank Premises and Equipment |
| EH 252q | 04/1999 | Questionnaire | 11/29/2016 | Replaced4by Comptroller's Handbook -Bank Premises and Equipment |
| EH 260 | 07/2010 | Classification of Assets | 05/17/2012 | Replaced4by Comptroller's Handbook -Rating Credit Risk |
| EH 260p | 04/2011 | Program | 05/17/2012 | Replaced4by Comptroller's Handbook -Rating Credit Risk |
| EH 260aa | 07/2010 | Appendix A: Express Determination Letter | 05/17/2012 | Replaced4by Comptroller's Handbook -Loan Portfolio Management |
| EH 261 | 01/1994 | Adequacy of Valuation Allowances | 05/17/2012 | Replaced4by Comptroller's Handbook -Allowance for Loan and Lease Losses |
| EH 261p | 04/2011 | Program | 05/17/2012 | Replaced4by Comptroller's Handbook -Allowance for Loan and Lease Losses |
| EH 261q | 01/1994 | Questionnaire | 05/17/2012 | Replaced4by Comptroller's Handbook -Internal Control Questionnaires and Verification Procedures |
| EH 261aa | 01/1994 | Appendix A: Interagency Policy Statement on ALLL | 05/17/2012 | Duplicative2of Comptroller's Handbook -Allowance for Loan and Lease Losses |
| EH 261ab | 01/1994 | Appendix B: Migration Analysis | 05/17/2012 | Replaced4by Comptroller's Handbook -Allowance for Loan and Lease Losses |
| EH 270 | 06/2002 | Qualified Thrift Lending Test | 11/6/2013 | Replaced4by Comptroller's Handbook -Qualified Thrift Lender |
| EH 270p | 04/2011 | Program | 11/6/2013 | Replaced4by Comptroller's Handbook -Qualified Thrift Lender |
| EH 270aa | 06/2002 | Appendix A: Internal Revenue Code Definition of "Domestic Building and Loan Association" | 11/6/2013 | Replaced4by Comptroller's Handbook -Qualified Thrift Lender |
| EH 270ab | 06/2002 | Appendix B: Internal Revenue Service's Regulatory Definition of "Domestic Building and Loan Association" | 11/6/2013 | Replaced4by Comptroller's Handbook -Qualified Thrift Lender |
| EH 270ac | 01/2007 | Appendix C: QTL Worksheet and Instructions | 11/6/2013 | Replaced4by Comptroller's Handbook -Qualified Thrift Lender |
| EH 270w | 06/2002 | QTL Worksheet and Instructions | 11/6/2013 | Replaced4by Comptroller's Handbook -Qualified Thrift Lender |
| EH 280 | 03/1999 | Margin Securities (Regulation U) | 01/14/2015 | Replaced4by Comptroller's Handbook -Retail Nondeposit Investment Products |
| EH 280p | 04/2011 | Program | 01/14/2015 | Replaced4by Comptroller's Handbook -Retail Nondeposit Investment Products |
| EH 280aa | 03/1999 | Appendix A: FRB - Q&A About Nonbank Lenders Under Regulation U | 01/14/2015 | Outdated1 |
| EH 280ab | 03/1999 | Appendix B: Registration Statement | 01/14/2015 | Outdated1 |
| EH 280ac | 03/1999 | Appendix C: Deregistration Statement | 01/14/2015 | Outdated1 |
| EH 280ad | 03/1999 | Appendix D: Statement of Purpose | 01/14/2015 | Outdated1 |
| EH 280ae | 03/1999 | Appendix E: Annual Report | 01/14/2015 | Outdated1 |
The reason each document is rescinded is noted as one of the following:
1
Outdated – The document is no longer needed. Any attachments to the document are rescinded only as they relate to national banks and federal savings associations.
2
Duplicative – The document transmitted interagency guidance that was issued jointly with the OCC. The rescission applies to the transmitting document only and not the attached interagency guidance. Thrifts are directed to use the OCC-issued document.
3
Conveyance – The document is a cover letter that merely conveyed another document. The rescission does not change the applicability of the conveyed document. To determine the applicability of the conveyed document, please refer to the original issuer of the document.
4
Replaced – The document and any attachments are superseded by an OCC issuance.