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June 1996 (narrative), May 1998 (procedures)

Allowance for Loan and Lease Losses

This publication is part of:

Collection: Comptroller's Handbook

Series: Safety and Soundness

Category: Asset Quality


This booklet addresses the allowance for loan and lease losses (ALLL), responsibilities of examiners in evaluating it, and reporting and accounting considerations that affect the ALLL.


This booklet applies to the OCC's supervision of national banks and federal savings associations. For statutes, regulations, and guidance referenced in this booklet, consult those sources to determine applicability to federal savings associations. References to national banks in this booklet also generally apply to federal branches and agencies of foreign banking organizations. Refer to 12 USC 3102(b) and the "Federal Branches and Agencies Supervision" booklet of the Comptroller's Handbook for more information.