Publications:
Safety and Soundness

Many of the files on this list are Comptroller's Handbook booklets that have been published in paper copy since July 1994. Also on the list are sections from the handbook's predecessor, the Comptroller's Handbook for National Bank Examiners; these sections remain in effect but are not available in paper copy.

The electronic examination procedures in the starred (*) booklets have been updated since the booklets were published in paper.

Publication	Date
Accounts Receivable and Inventory Financing (PDF 32KB) (electronic only)      Cover Letter (PDF 20KB)	March 2000
Agricultural Lending (PDF 148KB) (also in print (PDF 143KB))     Cover Letter (PDF 33KB)	December 1998
Allowance for Loan and Lease Losses (PDF 623KB) (electronic only)     Cover Letter (PDF 16KB)
Narrative	June 1996
Procedures	May 1998
Analytical Review of Income and Expense (Section 401) (PDF 65KB) (electronic only)
Narrative	March 1990
Procedures	March 1998
Asset Securitization (PDF 441KB) (electronic only)     Cover Letter (PDF 34KB)	November 1997
Bank Dealer Activities (Section 204) (PDF 137KB) (electronic only)	March 1990
Bank Premises and Equipment (Section 218) (PDF 55KB) (electronic only)
Narrative	March 1990
Procedures	March 1998
Bank Supervision Process (PDF 935KB) (also in print (PDF 143KB))     Cover Letter (PDF 39KB)	September 2007
Bankers' Acceptances (PDF 335KB) (also in print (PDF 143KB))     Cover Letter (PDF 32KB)	September 1999
Capital Accounts and Dividends (Section 303) (PDF 137KB) (electronic only)
Narrative	August 1991
Procedures	March 1998
Cash Accounts (Section 201) (PDF 67KB) (electronic only)
Narrative	March 1990
Procedures	March 1998
Check Credit (Section 211) (PDF 36KB) (electronic only)	March 1990
Commercial Loans (Section 206) (PDF 119KB) (electronic only)
Narrative	March 1990
Procedures	March 1998
Commercial Real Estate and Construction Lending (PDF 321KB) (electronic only)     Cover Letter (PDF 36KB)
Narrative	November 1995
Procedures	March 1998
Community Bank Supervision (PDF 2.7MB) (electronic only)     Cover Letter (PDF 18KB)	January 2010
Concentration of Credits (Section 216) (PDF 31KB) (electronic only)	March 1990
Consigned Items and Other Customer Services* (PDF 53KB) (also in print (PDF 143KB))     Cover Letter (PDF 16KB)
Narrative	June 1996
Procedures	February 1998
Country Risk Management (PDF 661KB) (also in print (PDF 143KB))     Cover Letter (PDF 21KB)	March 2008
Credit Card Lending (PDF 248KB) (electronic only)     Cover Letter (PDF 18KB)
Narrative	October 1996
Procedures	March 1998
Due from Banks (Sections 202 and 809) (PDF 82KB) (electronic only)
Narrative	March 1990
Procedures	March 1998
Duties and Responsibilities of Directors (Section 501) (PDF 74KB) (electronic only)
Narrative	March 1990
Procedures	January 1998
Emerging Market Country Products and Trading Activities (PDF 105KB) (electronic only)
Narrative	December 1995
Procedures	February 1998
Employee Benefits (Section 404) (PDF 28KB) (electronic only)	March 1990
Federal Branches and Agencies Supervision (PDF 314KB) (also in print (PDF 143KB))     Cover Letter (PDF 33KB)	December 1999
Floor Plan Loans (Section 210) (PDF 62KB) (electronic only)
Narrative	March 1990
Procedures	May 1998
Foreign Exchange (Section 813) (PDF 80KB) (electronic only)	March 1990
Funds Management (Section 405) (PDF 91KB) (electronic only)	March 1990
Futures Commission Merchant Activities (PDF 210KB) (electronic only)	November 1995
Insider Activities (PDF 467KB) (also in print (PDF 143KB))     Cover Letter (PDF 26KB)	March 2006
Installment Loans (Section 209) (PDF 98KB) (electronic only)
Narrative	March 1990
Procedures	March 1998
Insurance Activities (PDF 298KB) (also in print (PDF 143KB))     Cover Letter (PDF 26KB)	June 2002
Interest Rate Risk (PDF 238KB) (electronic only)     Cover Letter (PDF 25KB)
Narrative	June 1997
Procedures	March 1998
Internal and External Audits (also in print (PDF 143KB))      Cover Letter (PDF 25KB)	April 2003
Introduction (PDF 499KB)      Supplemental Examination Procedures (PDF 364KB)      Appendixes (PDF 673KB)
Internal Control (PDF 90KB) (also in print (PDF 143KB))     Cover Letter (PDF 22KB)	January 2001
Internal Control Questionnaires/Verification Procedures (PDF 5.5MB) (electronic only)	December 2007
Internet Banking (PDF 222KB) (also in print (PDF 143KB))     Cover Letter (PDF 30KB)	October 1999
Introduction (PDF 54KB) (also in print (PDF 143KB))	July 1994
Investment Securities (Section 203) (PDF 163KB) (electronic only)	March 1990
Large Bank Supervision (PDF 436KB) (electronic only)     Cover Letter (PDF 23KB)	January 2010
Lease Financing (PDF 137KB) (electronic only)     Cover Letter (PDF 35KB)	January 1998
Leveraged Lending (PDF 689KB) (also in print (PDF 143KB))     Cover Letter (PDF 27KB)	February 2008
Liquidity (PDF 225KB) (also in print (PDF 143KB))     Cover Letter (PDF 27KB)	February 2001
Litigation and Other Legal Matters (PDF 53KB) (also in print (PDF 143KB))     Cover Letter (PDF 39KB)	February 2000
Loan Portfolio Management (PDF 259KB) (electronic only)     Cover Letter (PDF 23KB)	April 1998
Management and Board Processes (Section 502) (PDF 65KB) (electronic only)
Narrative	March 1990
Procedures	March 1998
Management Information Systems (electronic only)     Cover Letter (PDF 28KB)	May 1995
Merchant Processing (PDF 421KB) (also in print (PDF 143KB))     Cover Letter (PDF 22KB)	December 2001
Mortgage Banking (PDF 212KB) (electronic only)     Cover Letter (PDF 54KB)
Narrative	March 1996
Procedures	March 1998
Other Assets (and Other Liabilities) (Section 220) (PDF 44KB) (electronic only)	March 1991
Other Real Estate Owned (Section 219) (PDF 53KB) (electronic only)
Narrative	March 1990
Procedures	April 1998
Payment Systems and Funds Transfer Activities (Section 410) (PDF 98KB) (electronic only)	March 1990
Private Placements (Section 411) (PDF 37KB) (electronic only)	March 1990
Rating Credit Risk (PDF 151KB) (also in print (PDF 143KB))     Cover Letter (PDF 23KB)	April 2001
Real Estate Loans (Section 213) (PDF 79KB) (electronic only)
Narrative	March 1990
Procedures	March 1998
Related Organizations (PDF 498KB) (also in print (PDF 143KB))     Cover Letter (PDF 34KB)	August 2004
Retail Lending Examination Procedures (PDF 1.0MB) (Issued as OCC Bulletin 2004-59) (electronic only)	December 2004
Retail Nondeposit Investment Sales (Section 413) (PDF 127KB) (electronic only)	February 1994
Review of Regulatory Reports (Section 408) (PDF 82KB) (electronic only)	March 1990
Risk Management and Insurance (Section 406) (PDF 49KB) (electronic only)	March 1990
Risk Management of Financial Derivatives (PDF 1.0MB) (electronic only)     Cover Letter (PDF 37KB)
Narrative	January 1997
Procedures	February 1998
Sampling Methodologies (PDF 144KB) (also in print (PDF 143KB))     Cover Letter (PDF 24KB)	August 1998
Trade Finance (PDF 158KB) (also in print (PDF 143KB))    Cover Letter (PDF 22KB)	November 1998