January 1997 (narrative), February 1998 (procedures)
Risk Management of Financial Derivatives
This publication is a part of:
Collection: Comptroller’s Handbook
Series: Safety and Soundness
Category: Other Activities
This booklet provides an overview of financial derivatives, addresses associated risks, and discusses risk management practices.
This booklet applies to the OCC's supervision of national banks and federal savings associations. For statutes, regulations, and guidance referenced in this booklet, consult those sources to determine applicability to 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. Refer also to former Office of Thrift Supervision Examination Handbook section 660, "Derivative Instruments and Hedging" for information applicable to federal savings associations.