OCC handbook sets out elements of allowances for loan and lease losses
US Office of the Comptroller of the Currency Comptroller's Handbook sets out requirements for the allowance and the responsibilities of bank management. Sets out examination procedures for reviewing the adequacy of the allowance.
Publisher:
National Regulators
Release date:
May 1998
Country:
United States
Type:
Supervisory Practice
Peer:
Bank Failure, Commercial Loan Examination Procedures , Commercial Real Estate Lending Examinations , Loan Portfolio Management , Sampling Methodologies
Topics:
Capital adequacy, Credit risk, Asset classification and provisioning
Sectors:
Banking
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