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OCC Bulletin 2021-44 | September 22, 2021
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Chief Executive Officers of All National Banks, Federal Savings Associations, and Federal Branches and Agencies; Department and Division Heads; All Examining Personnel; and Other Interested Parties
The Office of the Comptroller of the Currency (OCC) today issued versions 1.0 of the "Earnings" and "Regulatory Reporting" booklets of the Comptroller's Handbook. These booklets are prepared for use by OCC examiners in connection with their examination and supervision of national banks, federal savings associations, and federal branches and agencies of foreign banking organizations (collectively, banks).1
The revised "Earnings" booklet replaces and rescinds the "Analytical Review of Income and Expense" booklet issued in March 1990 (with examination procedures issued in March 1998). The revised "Regulatory Reporting" booklet replaces and rescinds the "Review of Regulatory Reports" booklet also issued in March 1990.
The "Earnings" and "Regulatory Reporting" booklets apply to the OCC's supervision of community banks.
The "Earnings" booklet
The "Regulatory Reporting" booklet
Please contact Alicia Miller, Governance and Operational Policy Analyst, at (202) 649-6550.
Grovetta N. Gardineer Senior Deputy Comptroller for Bank Supervision Policy
1 "Banks" refers collectively to national banks, federal savings associations, and federal branches and agencies of foreign banking organizations.