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Rescinded Examining Circulars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 Truth in Lending Handbook
EC 261 S1 04/09/1992 Multiregional Data Processing Services Replaced2 by OCC 1995-5
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 Bank Supervision Process Handbook
EC 257 10/10/1991 Dividend Approval Requests In Corporate Manual
EC 255 01/29/1991 Accounting for Acquisitions of Thrifts by National Banks In Business Combination Handbook, replaced by OCC 1995-21
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 Internal and External Audits Handbook
EC 251 02/09/1990 Communication With Bank Auditors Incorporated3 into Internal and External Audits Handbook
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 Replaced2 by OCC 1995-21
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 "Bank Supervision Process" booklet
EC 238 S1 08/02/1989 Specialty Ratings Disclosure Incorporated3 into the "Bank Supervision Process" booklet
EC 238 03/31/1987 CAMEL Disclosure Incorporated3 into the "Bank Supervision Process" booklet
EC 234 (Rev) 10/30/1985 Review and Classification of Commercial Real Estate Loans Incorporated3 into Real Estate Lending Handbook
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 Internal and External Audits Handbook
EC 223 Supplement #1 06/18/1986 Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans Replaced2 by OCC 2014-15
EC 223 08/24/1984 Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans Replaced2 by OCC 2014-15
EC 222 05/21/1984 Agricultural Loan Classification Incorporated3 into Agriculture Handbook
EC 219 01/09/1984 Concentrations of Credit Now in CHNBE 216.1
EC 218 11/30/1983 Bankers Acceptances Incorporated3 into Handbook
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 "Bank Supervision Process" booklet
EC 159 12/10/1979 Uniform Financial Institutions Rating System Incorporated3 into the "Bank Supervision Process" booklet
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.

The Office of the Comptroller of the Currency was created by Congress to charter national banks, to oversee a nationwide system of banking institutions, and to assure that national banks are safe and sound, competitive and profitable, and capable of serving the banking needs of their customers in the best possible manner. OCC press releases and other information are available at http://www.occ.gov. To receive OCC press releases and issuances by e-mail, subscribe at http://www.occ.gov/subscribe/occ-email-list-service.html.