Publications:
Safety & Soundness

Many of the files on this list are Comptroller's Handbook booklets that have been published in paper copy since July 1994. Also on the list are sections from the handbook's predecessor, the Comptroller's Handbook for National Bank Examiners; these sections remain in effect but are not available in paper copy.

The electronic examination procedures in the starred (*) booklets have been updated since the booklets were published in paper.

Publication	Date
Accounts Receivable and Inventory Financing (out of print)      Cover Letter (PDF)	March	2000
Agricultural Lending     Cover Letter (PDF)	December	1998
Allowance for Loan and Lease Losses* (out of print)     Cover Letter (PDF)
Narrative	June	1996
Procedures	May	1998
Analytical Review of Income and Expense (Section 401)
Narrative	March	1990
Procedures	March	1998
Asset Securitization (out of print)     Cover Letter (PDF)	November	1997
Bank Dealer Activities (Section 204)	March	1990
Bank Premises and Equipment (Section 218)
Narrative	March	1990
Procedures	March	1998
Bank Supervision Process (PDF 935KB)     Cover Letter (PDF)	September	2007
Bankers' Acceptances     Cover Letter (PDF)	September	1999
Capital Accounts and Dividends (Section 303)
Narrative	August	1991
Procedures	March	1998
Cash Accounts (Section 201)
Narrative	March	1990
Procedures	March	1998
Check Credit (Section 211)	March	1990
Commercial Loans (Section 206)
Narrative	March	1990
Procedures	March	1998
Commercial Real Estate and Construction Lending* (out of print)     Cover Letter (PDF)
Narrative	November	1995
Procedures	March	1998
Community Bank Supervision     Cover Letter (PDF)
Introduction and Core Assessment	July	2003
Appendixes	March	2005
Concentration of Credits (Section 216)	March	1990
Consigned Items and Other Customer Services*     Cover Letter (PDF)
Narrative	June	1996
Procedures	February	1998
Country Risk Management     Cover Letter (PDF)	March	2008
Credit Card Lending* (out of print)     Cover Letter (PDF)
Narrative	October	1996
Procedures	March	1998
Due from Banks (Sections 202 and 809)
Narrative	March	1990
Procedures	March	1998
Duties and Responsibilities of Directors (Section 501)
Narrative	March	1990
Procedures	January	1998
Emerging Market Country Products and Trading Activities*
Narrative	December	1995
Procedures	February	1998
Employee Benefits (Section 404)	March	1990
Federal Branches and Agencies Supervision     Cover Letter (PDF)	December	1999
Floor Plan Loans (Section 210)
Narrative	March	1990
Procedures	May	1998
Foreign Exchange (Section 813)	March	1990
Funds Management (Section 405)	March	1990
Futures Commission Merchant Activities	November	1995
Insider Activities     Cover Letter (PDF)	March	2006
Installment Loans (Section 209)
Narrative	March	1990
Procedures	March	1998
Insurance Activities     Cover Letter (PDF)	June	2002
Interest Rate Risk* (out of print)     Cover Letter (PDF)
Narrative	June	1997
Procedures	March	1998
Internal and External Audits      Cover Letter (PDF)	April	2003
Introduction      Supplemental Examination Procedures      Appendixes
Internal Control     Cover Letter (PDF)	January	2001
Internal Control Questionnaires/Verification Procedures (electronic only)	December	2007
Internet Banking     Cover Letter (PDF)	October	1999
Introduction	July	1994
Investment Securities (Section 203)	March	1990
Large Bank Supervision     Cover Letter (PDF)	May	2001
Lease Financing (out of print)     Cover Letter (PDF)	January	1998
Leveraged Lending     Cover Letter (PDF)	February	2008
Liquidity     Cover Letter (PDF)	February	2001
Litigation and Other Legal Matters     Cover Letter (PDF)	February	2000
Loan Portfolio Management (out of print)     Cover Letter (PDF)	April	1998
Management and Board Processes (Section 502)
Narrative	March	1990
Procedures	March	1998
Management Information Systems (out of print)     Cover Letter (PDF)	May	1995
Merchant Processing     Cover Letter (PDF)	December	2001
Mortgage Banking* (out of print)     Cover Letter (PDF)
Narrative	March	1996
Procedures	March	1998
Other Assets (and Other Liabilities) (Section 220)	March	1991
Other Real Estate Owned (Section 219)
Narrative	March	1990
Procedures	April	1998
Payment Systems and Funds Transfer Activities (Section 410)	March	1990
Private Placements (Section 411)	March	1990
Rating Credit Risk     Cover Letter (PDF)	April	2001
Real Estate Loans (Section 213)
Narrative	March	1990
Procedures	March	1998
Related Organizations     Cover Letter (PDF)	August	2004
Retail Lending Examination Procedures (Issued as OCC Bulletin 2004-59)	December	2004
Retail Nondeposit Investment Sales (Section 413)	February	1994
Review of Regulatory Reports (Section 408)	March	1990
Risk Management and Insurance (Section 406)	March	1990
Risk Management of Financial Derivatives* (out of print)     Cover Letter (PDF)
Narrative	January	1997
Procedures	February	1998
Sampling Methodologies     Cover Letter (PDF)	August	1998
Trade Finance    Cover Letter (PDF)	November	1998
1 Revised for Web publication, October 2001