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August 2012

Unique and Hard-to-Value Assets

This publication is part of:

Collection: Comptroller's Handbook

Series: Asset Management


This booklet provides an overview of unique and hard-to-value assets, addresses the risks associated with investing or holding these assets, and discusses the fiduciary role in managing these assets.


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.