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Alphabetical Listing


OTS Examination Handbook: Earnings

Number Issue Date Title Rescinded Date Comments
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The reason each document is rescinded is noted as one of the following:

1 Outdated – The document is no longer needed. Any attachments to the document are rescinded only as they relate to national banks and federal savings associations.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4 Replaced – The document and any attachments are superseded by OCC guidance.