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July 2018

Capital and Dividends

This publication is part of:

Collection: Comptroller's Handbook

Series: Safety and Soundness

Category: Capital Adequacy


This booklet presents the regulatory capital framework and provides guidance to examiners for assessing banks' capital adequacy and compliance with capital and dividend requirements.


This booklet applies to the OCC's supervision of national banks and 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.