Bank Appeals Summaries - by Type

Follow the links on this page for the most recent summaries by type of appeals submitted through OCC's Bank Appeals process. These summaries provide an overview of appeals.

Accounting Issues

• Appeal of Supervisory Office Decisions Regarding the Accounting Treatment of the Investment Portfolio, a Provision to the Allowance for Loan and Lease Losses, and the Charge Off of Accrued Interest on a Nonaccrual Loan(Fourth Quarter 2008)
• Appeal of Early Adoption of the Statement of Financial Accounting Standards No. 159 - Summary 2 (First Quarter 2008)
• Appeal of Early Adoption of the Statement of Financial Accounting Standards No. 159 - Summary 1 (First Quarter 2008)

Composite CAMELS Ratings

• Appeal of Component Ratings, Matters Requiring Attention, Troubled Condition Designation, and Compliance with an Informal Enforcement Action (Fourth Quarter 2012)
• Appeal of Composite Rating and Component Ratings for Asset Quality and Management (Second Quarter 2009)
• Appeal of the Composite Rating and Component Ratings for Asset Quality, Management, Sensitivity to Market Risk, and Information Technology (Fourth Quarter 2008)

Miscellaneous Safety & Soundness Issues

• Appeal of Component Ratings, Matters Requiring Attention, Troubled Condition Designation, and Compliance with an Informal Enforcement Action (Fourth Quarter 2012)
• Appeal of Shared National Credit (SNC) Appeal Panel's Rating of a Credit Facility as Substandard Nonaccrual (Fourth Quarter 2009)
• Appeal of Supervisory Office Decision to Assign the Troubled Bank Designation During the Examination (Fourth Quarter 2009)
• Appeal of Findings and Mandates of Supervisory Letter (First Quarter 2008)