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March 1990, Procedures - March 1998
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Collection: Comptroller’s Handbook
Series: Safety and Soundness
Category: Earnings
This booklet is designed to assist examiners in developing an overview of the financial condition and results of operations of a national bank through the use of analytical review techniques.
This booklet applies to the OCC's supervision of national banks. Refer to the core assessment guidance in the "Community Bank Supervision," "Federal Branches and Agencies Supervision," and "Large Bank Supervision" for related information applicable to both 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.