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Alphabetical Listing

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OTS Examination Handbook: Asset Quality

NumberIssue DateTitleRescinded DateComment
EH 20106/2005Overview: Lending Operations and Portfolio Risk ManagementNot applicable 
EH 201p04/2011ProgramNot applicable 
EH 201q106/2005Questionnaire: Lending OverviewNot applicable 
EH 201q206/2005Questionnaire: Portfolio DiversificationNot applicable 
EH 20801/1994Real Estate AppraisalNot applicable 
EH 208p04/2011ProgramNot applicable 
EH 208q01/1994QuestionnaireNot applicable 
EH 208aa01/1994Appendix A: Appraisal PracticesNot applicable 
EH 20911/2010SamplingNot applicable 
EH 209p04/2011ProgramNot applicable 
EH 209aa11/2010Appendix A: Sampling TerminologyNot applicable 
EH 209ab11/2010Appendix B: Sampling MethodsNot applicable 
EH 21001/2009Income Property LendingNot applicable 
EH 210p04/2011ProgramNot applicable 
EH 210aa01/2009Appendix A: Financial AnalysisNot applicable 
EH 210ab01/2009Appendix B: Environmental Risk and LiabilityNot applicable 
EH 21112/2007Loans to One Borrower07/21/2012Outdated1. See OCC 2012-19, Lending Limits: Interim Final Rule.
EH 211p04/2011Program07/21/2012Outdated1. See OCC 2012-19, Lending Limits: Interim Final Rule.
EH 21202/2011One- to Four-Family Residential Real Estate Lending05/17/2012 (section on page 15 only)To track more closely to the regulatory language, delete the section title "Slated Income Residential Loans" from page 212.15.
EH 212p02/2011ProgramNot applicable 
EH 212q02/2011QuestionnaireNot applicable 
EH 212aa02/2011Appendix A: Q&As on Real Estate Lending StandardsNot applicable 
EH 212ab02/2011Appendix B: Risks and Policy Issues Associated with Reverse Mortgage LoansNot applicable 
EH 212ac02/2011Appendix C: Interagency Guidance on High LTV Residential Real Estate LendingNot applicable 
EH 212ad02/2011Appendix D: Credit Risk Management Guidance for Home Equity LendingNot applicable 
EH 212ae02/2011Appendix E: Interagency Guidance on Nontraditional MortgageNot applicable 
EH 21301/1994Construction LendingNot applicable 
EH 213p04/2011ProgramNot applicable 
EH 213q01/1994QuestionnaireNot applicable 
EH 21410/2009Other Commercial LendingNot applicable 
EH 214p04/2011ProgramNot applicable 
EH 214q10/2009QuestionnaireNot applicable 
EH 214aa10/2009Appendix A: Security Interests Under Article 9 of the UCCNot applicable 
EH 21501/1994Letters of CreditNot applicable 
EH 215p04/2011ProgramNot applicable 
EH 215q01/2004QuestionnaireNot applicable 
EH 215aa01/1994Appendix A: Regulator ReviewNot applicable 
EH 21601/1994Floor Plan and Indirect LendingNot applicable 
EH 216p04/2011ProgramNot applicable 
EH 216q01/2004QuestionnaireNot applicable 
EH 21701/2000Consumer LendingNot applicable 
EH 217p04/2011ProgramNot applicable 
EH 217q01/2000QuestionnaireNot applicable 
EH 217aa01/2000Appendix A: Interagency Guidance on Subprime LendingNot applicable 
EH 217ab04/2011Appendix B: Subprime Lending - Examination ProceduresNot applicable 
EH 21805/2006Credit Card LendingNot applicable 
EH 218p04/2011ProgramNot applicable 
EH 218q05/2006QuestionnaireNot applicable 
EH 218aa05/2006Appendix A: Account Management and Loss Allowance GuidanceNot applicable 
EH 218ab05/2006Appendix B: Accounting Treatment of Accrued Interest Receivable Related to Credit Card SecuritizationsNot applicable 
EH 21906/1999Leasing ActivitiesNot applicable 
EH 219p04/2011ProgramNot applicable 
EH 219q06/1999QuestionnaireNot applicable 
EH 22109/2003Asset-Backed SecuritizationNot applicable 
EH 221p04/2011ProgramNot applicable 
EH 221aa09/2003Appendix A: Interagency Guidance on Asset Securitization ActivitiesNot applicable 
EH 221ab09/2003Appendix B: Capital Treatment For Recourse, Direct Credit Substitutes, and Residual InterestsNot applicable 
EH 221ac09/2003Appendix C: Securitization Information RequestsNot applicable 
EH 23006/1999Equity InvestmentsNot applicable 
EH 230p04/2011ProgramNot applicable 
EH 230q06/1999QuestionnaireNot applicable 
EH 24001/2002Troubled Debt Restructurings05/17/2012Replaced4 by OCC Bank Accounting Advisory Series
EH 240p04/2011Program05/17/2012Replaced4 by OCC Bank Accounting Advisory Series
EH 25007/2002Other Assets/LiabilitiesNot applicable 
EH 250p04/2011ProgramNot applicable 
EH 25112/2010Real Estate Owned and Repossessed AssetsNot applicable 
EH 251p04/2011ProgramNot applicable 
EH 251q12/2010QuestionnaireNot applicable 
EH 25204/1999Fixed AssetsNot applicable 
EH 252p04/2011ProgramNot applicable 
EH 252q04/1999QuestionnaireNot applicable 
EH 26007/2010Classification of Assets05/17/2012Replaced4 by Comptroller's Handbook - Rating Credit Risk
EH 260p04/2011Program05/17/2012Replaced4 by Comptroller's Handbook - Rating Credit Risk
EH 260aa07/2010Appendix A: Express Determination Letter 05/17/2012Replaced4 by Comptroller's Handbook - Loan Portfolio Management
EH 26101/1994Adequacy of Valuation Allowances 05/17/2012Replaced4 by Comptroller's Handbook - Allowance for Loan and Lease Losses
EH 261p04/2011Program 05/17/2012Replaced4 by Comptroller's Handbook - Allowance for Loan and Lease Losses
EH 261q01/1994Questionnaire 05/17/2012Replaced4 by Comptroller's Handbook - Internal Control Questionnaires and Verification Procedures
EH 261aa01/1994Appendix A: Interagency Policy Statement on ALLL 05/17/2012Duplicative2 of Comptroller's Handbook - Allowance for Loan and Lease Losses
EH 261ab01/1994Appendix B: Migration Analysis 05/17/2012Replaced4 by Comptroller's Handbook - Allowance for Loan and Lease Losses
EH 27006/2002Qualified Thrift Lender Test Not applicable 
EH 270p04/2011Program Not applicable 
EH 270aa06/2002Appendix A: Internal Revenue Code Definition of "Domestic Building and Loan Association"Not applicable  
EH 270ab06/2002Appendix B: Internal Revenue Service's Regulatory Definition of "Domestic Building and Loan Association" Not applicable 
EH 270ac01/2007Appendix C: QTL Worksheet and InstructionsNot applicable  
EH 270w06/2002QTL Worksheet and Instructions Not applicable 
EH 28003/1999Margin Securities (Regulation U) Not applicable 
EH 280p04/2011Program Not applicable 
EH 280aa03/1999Appendix A: FRB - Q&A About Nonbank Lenders Under Regulation U Not applicable 
EH 280ab03/1999Appendix B: Registration Statement Not applicable 
EH 280ac03/1999Appendix C: Deregistration Statement Not applicable 
EH 280ad03/1999Appendix D: Statement of Purpose Not applicable 
EH 280ae03/1999Appendix E: Annual Report Not applicable 

The reason each document is rescinded is noted as one of the following:

1 Outdated – The document is no longer needed. Any attachments to the document are rescinded only as they relate to national banks and federal savings associations.

2 Duplicative – The document transmitted interagency guidance that was issued jointly with the OCC. The rescission applies to the transmitting document only and not the attached interagency guidance. Thrifts are directed to use the OCC-issued document.

3 Conveyance – The document is a cover letter that merely conveyed another document. The rescission does not change the applicability of the conveyed document. To determine the applicability of the conveyed document, please refer to the original issuer of the document.

4 Replaced – The document and any attachments are superseded by OCC guidance.