Comptroller’s Handbook

“Community Bank Supervision,” July 2004 —

“Large Bank Supervision,” May 2001 —

OCC Issuances

Advisory Letter 99-4, “Leveraged Lending” —

Banking Circular 181, “Purchases of Loans In Whole or In Part-Participations, August 2, 1984 —

Examining Circular 245, “Highly Leveraged Transactions,” December 14, 1988 —

OCC Bulletin 2001-15, “Loans Held for Sale,” March 26, 2001 —

OCC Bulletin 2001-18, “Leverage Finance – Sound Risk Management Practices,” April 9, 2001 —

OCC Bulletin 2001- 37, “Policy Statement on Allowance for Loan and Lease Losses Methodologies and Documentation for Banks and Savings Institutions” —

OCC Bulletin 2006-47, “Allowance for Loan and Lease Losses” —

OCC Bulletin 2007-1, “Complex Structured Finance Transaction” —