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August 2012

Unique and Hard-to-Value Assets

Unique and Hard-to-Value Assets Cover Image

This publication is part of:

Collection: Comptroller's Handbook

Series: Asset Management

Transmittal

OCC Bulletin 2012-22, Unique and Hard-to-Value Assets: New Comptroller’s Handbook Booklet

Series:Asset Management

OCC Bulletin 2012-22, Unique and Hard-to-Value Assets: New Comptroller's Handbook Booklet

Overview

This booklet provides an overview of unique and hard-to-value assets, addresses the risks associated with investing or holding these assets, and discusses the fiduciary role in managing these assets.

Applicability

This booklet applies to the OCC's supervision of national banks and federal savings associations. References to national banks in this booklet also generally apply to federal branches and agencies of foreign banking organizations. Refer to12 USC 3102(b)and the "Federal Branches and Agencies Supervision" booklet of theComptroller's Handbookfor more information.

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