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November 2018

OTS Examination Handbook: Earnings

This publication is part of:

Collection: Comptroller's Handbook

NumberIssue DateTitleRescinded DateComment
EH 41011/2004Financial Records and Reports6/28/2018Replaced4– Refer to OCC Bulletin 2018-18
EH 410p04/2011Program6/28/2018Replaced4– Refer to OCC Bulletin 2018-18
EH 43004/2011Operations Analysis6/28/2018Replaced4– Refer to OCC Bulletin 2018-18
EH 430p04/2011Program6/28/2018Replaced4– Refer to OCC Bulletin 2018-18
EH 430aa08/2003Appendix A: Derivation of ROA and ROE6/28/2018Replaced4– Refer to OCC Bulletin 2018-18
EH 430ab08/2003Appendix B: Adequacy of Return on Investment6/28/2018Replaced4– Refer to OCC Bulletin 2018-18
EH 430ac08/2003Appendix C: Reconciliation of Intercompany Accounts6/28/2018Replaced4– Refer to OCC Bulletin 2018-18
EH 44006/2002Present Value Analysis
EH 440aa06/2002Appendix A: Present and Future Values
EH 440ab06/2002Appendix B: Keystrokes

The reason each document is rescinded is noted as one of the following: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Outdated – The document is no longer needed. Any attachments to the document are rescinded only as they relate to national banks and federal savings associations.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Replaced – The document and any attachments are superseded by OCC guidance.