Rescinded Examining Circulars

Number	Date	Title	Comment
EC 264	04/29/1993	Data Collection for Small Business Loan Documentation	Outdated¹
EC 263	12/14/1992	SMS Documentation Policy	Outdated¹
EC 262	04/09/1992	Reimbursement Pursuant to §108 of the Truth in Lending Act (TILA) 15 USC Sec. 1607(e)(3)(i)	Incorporated³ into Comptroller's Handbook - Truth in Lending
EC 261 S1	04/09/1992	Multiregional Data Processing Services	Outdated¹
EC 261	01/24/1992	Interagency EDP Examination, Scheduling, and Report Distribution Policy	Replaced² by the 2012 FFIEC Supervision of Technology Service Providers Booklet
EC 259	12/24/1991	Discounted Cash Flow Model	Outdated¹
EC 258	11/18/1991	OCC Supervision Policy	Incorporated³ into Comptroller's Handbook - Bank Supervision Process
EC 257	10/10/1991	Dividend Approval Requests	Outdated¹
EC 255	01/29/1991	Accounting for Acquisitions of Thrifts by National Banks	Outdated¹
EC 254	12/11/1990	Treatment of Discrimination Issues in CRA	Outdated¹
EC 251 S1	01/03/1991	Supplement 1, Communication with Bank Independent Auditors	Incorporated³ into Comptroller's Handbook - Internal and External Audits
EC 251	02/09/1990	Communication With Bank Auditors	Incorporated³ into Comptroller's Handbook - Internal and External Audits
EC 250	01/12/1990	Deferred Income Tax Reporting and Review Procedures	Outdated¹
EC 249	10/11/1989	Licensing Information System Read Only Procedures	Licensing Information System replaced by Corporate Activities Information System
EC 248	09/19/1989	Community Bank Scoring System	Outdated¹
EC 247	09/07/1989	Foreign Currency Deposits	Outdated¹
EC 246	08/01/1989	Accounting for Failed Bank Acquisitions	Outdated¹
EC 244	10/07/1988	Financial Recordkeeping and Reporting of Currency and Foreign Transactions Act, 31CFR103	Transmittal⁴
EC 238 S2	07/13/1990	Disclosure of CRA Preliminary Ratings	Incorporated³ into the Comptroller's Handbook - Bank Supervision Process
EC 238 S1	08/02/1989	Specialty Ratings Disclosure	Incorporated³ into the Comptroller's Handbook - Bank Supervision Process
EC 238	03/31/1987	CAMEL Disclosure	Incorporated³ into the Comptroller's Handbook - Bank Supervision Process
EC 234 (Rev)	10/30/1985	Review and Classification of Commercial Real Estate Loans	Outdated¹
EC 233	07/22/1985	Supervision Program for Chain Banks	Replaced² by Comptroller's Handbook - Related Organizations
EC 228 (Rev)	07/25/1990	Financial Record keeping and Reporting of Currency and Foreign Transaction Act, 31CFR103	Incorporated³ into Bank Secrecy Act Handbook
EC 227	03/18/1985	Independent External Audits	Incorporated³ into Comptroller's Handbook - Internal and External Audits
EC 223 Supplement #1	06/18/1986	Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans	Outdated¹
EC 223	08/24/1984	Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans	Outdated¹
EC 222	05/21/1984	Agricultural Loan Classification	Incorporated³ into Comptroller's Handbook - Agricultural Lending
EC 219	01/09/1984	Concentrations of Credit	Now in CHNBE 216.1
EC 218	11/30/1983	Bankers Acceptances	Outdated¹
EC 216 S1	10/02/1992	IRS Express Determination Letters	Replaced² by Comptroller's Handbook - Loan Portfolio Management
EC 202	05/21/1981	EDP Examination Objectives	Outdated¹
EC 196 (Rev)	11/09/1992	OCC Examining Issuances	Outdated¹
EC 159 S1	07/21/1982	Supplement 1, Uniform Financial Institutions Rating System	Incorporated³ into the Comptroller's Handbook - Bank Supervision Process
EC 159	12/10/1979	Uniform Financial Institutions Rating System	Incorporated³ into the Comptroller's Handbook - Bank Supervision Process
EC 158	08/08/1987	Procedure for processing complaints involving Title VIII (Fair Housing)	Outdated¹
EC 157	01/11/1985	Foreign Boycotts	Outdated¹

The reason each document is rescinded is noted as one of the following:

¹ Outdated: The document is no longer needed. Any attachments to the document are rescinded only as they relate to national banks and FSAs.

² Replaced: The document and any attachments are superseded by subsequent guidance.

³ Incorporated: The document conveyed interagency guidance that was incorporated into a Comptroller's Handbook booklet.

⁴ Transmittal: The document is a cover letter that merely conveyed another document. The rescission does not change the applicability of the conveyed document. To determine the applicability of the conveyed document, please refer to the original issuer of the document.