Comptroller of the Currency, Administrator of National Banks Ensuring a Safe and Sound National Banking System for all Americans
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Issuances:
Current Examining Circulars

Rescinded Examining Circulars

Date & Title Downloads
04/29/93
Data Collection for Small Business Loan Documentation
EC-264
Word   ASCII
SMS Technical
Bulletin 93-1
Word      PDF
12/14/92
SMS Documentation Policy
EC-263
Word   ASCII
SMS Documentation
Requirements
      PDF
01/24/92
Interagency EDP Examination, Scheduling, and Report Distribution Policy
EC-261 Word   ASCII
Interagency Policy
Statement
Word   ASCII
12/24/91
Discounted Cash Flow Model
EC-259 Word   ASCII
06/14/91
Asset Management
EC-256
Word   ASCII
Guidelines Word   ASCII
07/26/90
Transfer Agent Referrals to SEC
EC-252 Word   ASCII
01/12/90
Deferred Income Tax Reporting and Review Procedures
EC-250
Word   ASCII
Sample Letter Word   ASCII
Deferred Tax Account Reconcilement Workshhet Word      PDF
12/14/88
Highly Leveraged Transactions
EC-245 Word   ASCII
CAMEL Rating
Definition
Word   ASCII
07/22/85
Supervision Program for Chain Banks
EC-233 Word   ASCII
Data Format Word   ASCII
Proposed System of Records Word   ASCII
Summary Analysis Word   ASCII
05/10/85
International Banking Facilities
EC-230 Word   ASCII
05/01/85
Guidelines for Capitalization of Interest on Loans
EC-229 Word   ASCII
06/18/86
Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans
EC-223-S1 Word   ASCII
08/24/84
Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans
EC-223 Word   ASCII
Guidelines Word   ASCII
10/02/92
IRS Express Determination Letters
EC-216-1 Word   ASCII
Express Determination
Letter
Word   ASCII
07/26/83
Certification Procedures for Consumer Loans Charged-Off
EC-216 Word   ASCII
Schedule Word   ASCII
Certification Form Word   ASCII
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The Office of the Comptroller of the Currency was created by Congress to charter national banks, to oversee a nationwide system of banking institutions, and to assure that national banks are safe and sound, competitive and profitable, and capable of serving in the best possible manner the banking needs of their customers.

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