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Resources for bankers

Comptroller's Handbook Booklets

Accounts Receivable and Inventory Financing (March 2000)
Summarizes accounts receivable and inventory financing risks, and outlines how banks can manage them

Agricultural Lending (May 2014)
Addresses the fundamentals of agricultural loan underwriting and administration, and provides examiner guidance

Allowance for Loan and Lease Losses (May 1998)
Addresses requirements for evaluating, reporting, and accounting considerations that affect allowances for loan and lease losses

Asset Securitization (November 1997)
Covers using the securities markets to fund portions of a loan portfolio, to allocate capital more efficiently and better manage risks

Commercial Loans (Section 206) (March 1998)
Covers the Shared National Credit Program, country risk, extension of credit to insiders and brokerage firms, and highly leveraged transactions

Commercial Real Estate Lending (August 2013)
Focuses on the analysis of project financing and the legal approaches a borrower may take to hold legal title to the real estate

Concentrations of Credits (Section 216) (December 2011)
Provides examples of concentrations of credits, discusses key factors, and provides examiner guidance

Country Risk Management (February 2016)
Provides an overview of country risk, appropriate procedures, and examiner guidance

Floor Plan Lending (October 2015)
Provides an overview of the floor plan lending business, associated risks, and sound risk management practices.

Lease Financing (August 2014)
Covers the types of leases national banks and federal savings associations may engage in, statutory and regulatory information for leasing, risks, and definitions of leasing terms

Loan Portfolio Management (April 1998)
Outlines nine elements that underpin a bank’s loan portfolio management process and provides examiner guidance

Oil and Gas Exploration and Production Lending (March 2016)
Provides guidance on oil and gas exploration and production lending, including an overview of oil and gas markets, lending structures, types of reserves, associated risks, and supervisory expectations for risk management.

Other Real Estate Owned (Section 219) (September 2013)
Provides an overview and examiner guidance for policies, procedures, and recordkeeping related to other real estate owned

Rating Credit Risk (April 2001)
Covers credit risk management systems, risk ratings, and credit classification

Real Estate Loans (Section 213) (March 1998)
Addresses real estate loan policy, environmental risk, unsound mortgage loans, home equity lines of credit, and adjustable rate mortgages

Sampling Methodologies (August 1998)
Covers the benefits and methods involved in sampling random subsets when examining various areas of bank operations