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Alphabetical Listing


OTS Examination Handbook: Asset Quality

Number Issue Date Title Rescinded Date Comment
EH 201 06/2005 Overview: Lending Operations and Portfolio Risk Management    
EH 201p 04/2011 Program    
EH 201q1 06/2005 Questionnaire: Lending Overview    
EH 201q2 06/2005 Questionnaire: Portfolio Diversification    
EH 208 01/1994 Real Estate Appraisal    
EH 208p 04/2011 Program    
EH 208q 01/1994 Questionnaire    
EH 208aa 01/1994 Appendix A: Appraisal Practices    
EH 209 11/2010 Sampling    
EH 209p 04/2011 Program    
EH 209aa 11/2010 Appendix A: Sampling Terminology    
EH 209ab 11/2010 Appendix B: Sampling Methods    
EH 210 01/2009 Income Property Lending 08/20/2013 Replaced4 by Comptroller's Handbook - Commercial Real Estate Lending
EH 210p 04/2011 Program 08/20/2013 Replaced4 by Comptroller's Handbook - Commercial Real Estate Lending
EH 210aa 01/2009 Appendix A: Financial Analysis 08/20/2013 Replaced4 by Comptroller's Handbook - Commercial Real Estate Lending
EH 210ab 01/2009 Appendix B: Environmental Risk and Liability 08/20/2013 Replaced4 by Comptroller's Handbook - Commercial Real Estate Lending
EH 211 12/2007 Loans to One Borrower 07/21/2012 Outdated1. See OCC 2012-19, Lending Limits: Interim Final Rule.
EH 211p 04/2011 Program 07/21/2012 Outdated1. See OCC 2012-19, Lending Limits: Interim Final Rule.
EH 212 02/2011 One- to Four-Family Residential Real Estate Lending 05/17/2012 (section on page 15 only) To track more closely to the regulatory language, delete the section title "Stated Income Residential Loans" from page 212.15.
EH 212p 02/2011 Program    
EH 212q 02/2011 Questionnaire    
EH 212aa 02/2011 Appendix A: Q&As on Real Estate Lending Standards    
EH 212ab 02/2011 Appendix B: Risks and Policy Issues Associated with Reverse Mortgage Loans    
EH 212ac 02/2011 Appendix C: Interagency Guidance on High LTV Residential Real Estate Lending    
EH 212ad 02/2011 Appendix D: Credit Risk Management Guidance for Home Equity Lending    
EH 212ae 02/2011 Appendix E: Interagency Guidance on Nontraditional Mortgage    
EH 213 01/1994 Construction Lending 08/20/2013 Replaced4 by Comptroller's Handbook - Commercial Real Estate Lending
EH 213p 04/2011 Program 08/20/2013 Replaced4 by Comptroller's Handbook - Commercial Real Estate Lending
EH 213q 01/1994 Questionnaire 08/20/2013 Replaced4 by Comptroller's Handbook - Commercial Real Estate Lending
EH 214 10/2009 Other Commercial Lending   The section titled "Asset-Based Lending" from pages 214.16-20 is Replaced4 by Comptroller's Handbook "Asset-Based Lending" as of 3/27/2014.
EH 214p 04/2011 Program    
EH 214q 10/2009 Questionnaire    
EH 214aa 10/2009 Appendix A: Security Interests Under Article 9 of the UCC    
EH 215 01/1994 Letters of Credit    
EH 215p 04/2011 Program    
EH 215q 01/2004 Questionnaire    
EH 215aa 01/1994 Appendix A: Regulator Review    
EH 216 01/1994 Floor Plan and Indirect Lending    
EH 216p 04/2011 Program    
EH 216q 01/2004 Questionnaire    
EH 217 01/2000 Consumer Lending    
EH 217p 04/2011 Program    
EH 217q 01/2000 Questionnaire    
EH 217aa 01/2000 Appendix A: Interagency Guidance on Subprime Lending    
EH 217ab 04/2011 Appendix B: Subprime Lending - Examination Procedures    
EH 218 05/2006 Credit Card Lending    
EH 218p 04/2011 Program    
EH 218q 05/2006 Questionnaire    
EH 218aa 05/2006 Appendix A: Account Management and Loss Allowance Guidance    
EH 218ab 05/2006 Appendix B: Accounting Treatment of Accrued Interest Receivable Related to Credit Card Securitizations    
EH 219 06/1999 Leasing Activities    
EH 219p 04/2011 Program    
EH 219q 06/1999 Questionnaire    
EH 221 09/2003 Asset-Backed Securitization    
EH 221p 04/2011 Program    
EH 221aa 09/2003 Appendix A: Interagency Guidance on Asset Securitization Activities    
EH 221ab 09/2003 Appendix B: Capital Treatment For Recourse, Direct Credit Substitutes, and Residual Interests    
EH 221ac 09/2003 Appendix C: Securitization Information Requests    
EH 230 06/1999 Equity Investments    
EH 230p 04/2011 Program    
EH 230q 06/1999 Questionnaire    
EH 240 01/2002 Troubled Debt Restructurings 05/17/2012 Replaced4 by OCC Bank Accounting Advisory Series
EH 240p 04/2011 Program 05/17/2012 Replaced4 by OCC Bank Accounting Advisory Series
EH 250 07/2002 Other Assets/Liabilities    
EH 250p 04/2011 Program    
EH 251 12/2010 Real Estate Owned and Repossessed Assets 09/13/2013 Replaced4 by Comptroller's Handbook - Other Real Estate Owned
EH 251p 04/2011 Program 09/13/2013 Replaced4 by Comptroller's Handbook - Other Real Estate Owned
EH 251q 12/2010 Questionnaire 09/13/2013 Replaced4 by Comptroller's Handbook - Other Real Estate Owned
EH 252 04/1999 Fixed Assets    
EH 252p 04/2011 Program    
EH 252q 04/1999 Questionnaire    
EH 260 07/2010 Classification of Assets 05/17/2012 Replaced4 by Comptroller's Handbook - Rating Credit Risk
EH 260p 04/2011 Program 05/17/2012 Replaced4 by Comptroller's Handbook - Rating Credit Risk
EH 260aa 07/2010 Appendix A: Express Determination Letter  05/17/2012 Replaced4 by Comptroller's Handbook - Loan Portfolio Management
EH 261 01/1994 Adequacy of Valuation Allowances  05/17/2012 Replaced4 by Comptroller's Handbook - Allowance for Loan and Lease Losses
EH 261p 04/2011 Program  05/17/2012 Replaced4 by Comptroller's Handbook - Allowance for Loan and Lease Losses
EH 261q 01/1994 Questionnaire  05/17/2012 Replaced4 by Comptroller's Handbook - Internal Control Questionnaires and Verification Procedures
EH 261aa 01/1994 Appendix A: Interagency Policy Statement on ALLL  05/17/2012 Duplicative2 of Comptroller's Handbook - Allowance for Loan and Lease Losses
EH 261ab 01/1994 Appendix B: Migration Analysis  05/17/2012 Replaced4 by Comptroller's Handbook - Allowance for Loan and Lease Losses
EH 270 06/2002 Qualified Thrift Lending Test 11/6/2013 Replaced4 by Comptroller's Handbook - Qualified Thrift Lender
EH 270p 04/2011 Program 11/6/2013 Replaced4 by Comptroller's Handbook - Qualified Thrift Lender
EH 270aa 06/2002 Appendix A: Internal Revenue Code Definition of "Domestic Building and Loan Association" 11/6/2013 Replaced4 by Comptroller's Handbook - Qualified Thrift Lender
EH 270ab 06/2002 Appendix B: Internal Revenue Service's Regulatory Definition of "Domestic Building and Loan Association" 11/6/2013 Replaced4 by Comptroller's Handbook - Qualified Thrift Lender
EH 270ac 01/2007 Appendix C: QTL Worksheet and Instructions 11/6/2013 Replaced4 by Comptroller's Handbook - Qualified Thrift Lender
EH 270w 06/2002 QTL Worksheet and Instructions 11/6/2013 Replaced4 by Comptroller's Handbook - Qualified Thrift Lender
EH 280 03/1999 Margin Securities (Regulation U)    
EH 280p 04/2011 Program    
EH 280aa 03/1999 Appendix A: FRB - Q&A About Nonbank Lenders Under Regulation U    
EH 280ab 03/1999 Appendix B: Registration Statement    
EH 280ac 03/1999 Appendix C: Deregistration Statement    
EH 280ad 03/1999 Appendix D: Statement of Purpose    
EH 280ae 03/1999 Appendix E: Annual Report    

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 federal savings associations.

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.

4 Replaced – The document and any attachments are superseded by OCC guidance.