Handbooks

Accounts Receivable and Inventory Financing (Comptroller’s Handbook, March 2000)
Summarizes accounts receivable and inventory financing risks, and outlines how banks can manage them

Agricultural Lending (Comptroller’s Handbook, December 1998)
Addresses the fundamentals of agricultural loan underwriting and administration, and provides examiner guidance

Allowance for Loan and Lease Losses (Comptroller’s Handbook, May 1998)
Addresses requirements for evaluating, reporting, and accounting considerations that affect allowances for loan and lease losses

Asset Securitization (Comptroller’s Handbook, November 1997)
Covers using the securities markets to fund portions of a loan portfolio, to allocate capital more efficiently and better manage risks

Bankers' Acceptances (Comptroller’s Handbook, September 1999)
Covers what bankers’ acceptances finance, eligibility for purchase by the Federal Reserve, accounting treatment, and risks

Commercial Loans (Section 206) (Comptroller’s Handbook, March 1998)
Covers the Shared National Credit Program, country risk, extension of credit to insiders and brokerage firms, and highly leveraged transactions

Commercial Real Estate and Construction Lending (Comptroller’s Handbook, March 1998)
Focuses on the analysis of project financing and the legal approaches a borrower may take to hold legal title to the real estate

Concentrations of Credits (Section 216) (Comptroller’s Handbook, December 2011)
Provides examples of concentrations of credits, discusses key factors, and provides examiner guidance

Country Risk Management (Comptroller’s Handbook, March 2008)
Provides an overview of country risk, appropriate procedures, and examiner guidance

Floor Plan Loans (Section 210) (Comptroller’s Handbook, May 1998)
Covers the types of items subject to floor plan debt (e.g. automobiles, furniture, large appliances) typically sold under a sales finance contract

Lease Financing (Comptroller’s Handbook, January 1998)
Covers the types of leases national banks may engage in, statutory and regulatory information for leasing, risks, and definitions of leasing terms

Loan Portfolio Management (Comptroller’s Handbook, April 1998)
Outlines nine elements that underpin a bank’s loan portfolio management process and provides examiner guidance

Other Real Estate Owned (Section 219) (Comptroller’s Handbook, April 2001)
Provides an overview and examiner guidance for policies, procedures, and recordkeeping related to other real estate owned

Rating Credit Risk (Comptroller’s Handbook, April 2001)
Covers credit risk management systems, risk ratings, and credit classification

Real Estate Loans (Section 213) (Comptroller’s Handbook, March 1998)
Addresses real estate loan policy, environmental risk, unsound mortgage loans, home equity lines of credit, and adjustable rate mortgages

Sampling Methodologies (Comptroller’s Handbook, August 1998)
Covers the benefits and methods involved in sampling random subsets when examining various areas of bank operations

Trade Finance (Comptroller’s Handbook, November 1998)
Contains background and procedural guidance for examiners who evaluate trade finance operations