Commercial Credit: Comptroller's Handbook Booklets

Accounts Receivable and Inventory Financing
Summarizes accounts receivable and inventory financing risks, and outlines how banks can manage them

Agricultural Lending
Addresses the risks associated with agricultural lending and describes supervisory expectations and regulatory requirements for prudent risk management of this lending activity.

Allowances for Credit Losses
Addresses allowances for credit losses under the current expected credit losses (CECL) methodology.

Asset Securitization
Covers using the securities markets to fund portions of a loan portfolio, to allocate capital more efficiently and better manage risks

Commercial Loans (Section 206)
Covers the Shared National Credit Program, country risk, extension of credit to insiders and brokerage firms, and highly leveraged transactions

Commercial Real Estate Lending
Focuses on the analysis of project financing and the legal approaches a borrower may take to hold legal title to the real estate

Concentrations of Credits
Provides examples of concentrations of credits, discusses key factors, and provides examiner guidance

Country Risk Management
Provides an overview of country risk, appropriate procedures, and examiner guidance

Floor Plan Lending
Provides an overview of the floor plan lending business, associated risks, and sound risk management practices

Lease Financing
Covers the types of leases national banks and federal savings associations may engage in, statutory and regulatory information for leasing, risks, and definitions of leasing terms

Lending and Loan Portfolio Risk Management
Addresses lending, risks associated with lending, risk management practices applicable to all phases of a loan’s life cycle, and loan portfolio risk management.

Oil and Gas Exploration and Production Lending
Provides guidance on oil and gas exploration and production lending, including an overview of oil and gas markets, lending structures, types of reserves, associated risks, and supervisory expectations for risk management

Other Real Estate Owned
Provides an overview and examiner guidance for policies, procedures, and recordkeeping related to other real estate owned

Rating Credit Risk
Covers credit risk management systems, risk ratings, and credit classification

Residential Real Estate Lending
Addresses real estate loan policy, environmental risk, unsound mortgage loans, home equity lines of credit, and adjustable rate mortgages

Sampling Methodologies
Covers the benefits and methods involved in sampling random subsets when examining various areas of bank operations