OTS Examination Handbook: Earnings
|Number||Issue Date||Title||Rescinded Date||Comment|
|EH 410||11/2004||Financial Records and Reports||6/28/2018||Replaced4 – Refer to OCC Bulletin 2018-18|
|EH 410p||04/2011||Program||6/28/2018||Replaced4 – Refer to OCC Bulletin 2018-18|
|EH 430||04/2011||Operations Analysis||6/28/2018||Replaced4 – Refer to OCC Bulletin 2018-18|
|EH 430p||04/2011||Program||6/28/2018||Replaced4 – Refer to OCC Bulletin 2018-18|
|EH 430aa||08/2003||Appendix A: Derivation of ROA and ROE||6/28/2018||Replaced4 – Refer to OCC Bulletin 2018-18|
|EH 430ab||08/2003||Appendix B: Adequacy of Return on Investment||6/28/2018||Replaced4 – Refer to OCC Bulletin 2018-18|
|EH 430ac||08/2003||Appendix C: Reconciliation of Intercompany Accounts||6/28/2018||Replaced4 – Refer to OCC Bulletin 2018-18|
|EH 440||06/2002||Present Value Analysis|
|EH 440aa||06/2002||Appendix A: Present and Future Values|
|EH 440ab||06/2002||Appendix B: Keystrokes|
The reason each document is rescinded is noted as one of the following:
2 Duplicative – The document transmitted interagency guidance that was issued jointly with the OCC. The rescission applies to the transmitting document only and not the attached interagency guidance. Thrifts are directed to use the OCC-issued document.
3 Conveyance – 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.