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Number	Issue Date	Title	Rescinded Date	Comment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	03/05/2020	Replaced⁴ by Comptroller’s Handbook, Asset Quality series; OCC Bulletin 2018-39; and OCC Bulletin 2010-42
EH 208p	04/2011	Program	03/05/2020	Replaced⁴ by Comptroller’s Handbook, Asset Quality series; OCC Bulletin 2018-39; and OCC Bulletin 2010-42
EH 208q	01/1994	Questionnaire	03/05/2020	Replaced⁴ by Comptroller’s Handbook, Asset Quality series; OCC Bulletin 2018-39; and OCC Bulletin 2010-42
EH 208aa	01/1994	Appendix A: Appraisal Practices	03/05/2020	Replaced⁴ by Comptroller’s Handbook, Asset Quality series; OCC Bulletin 2018-39; and OCC Bulletin 2010-42
EH 209	11/2010	Sampling	05/26/2020	Replaced⁴ by Comptroller's Handbook - Sampling Methodologies
EH 209p	04/2011	Program	05/26/2020	Replaced⁴ by Comptroller's Handbook - Sampling Methodologies
EH 209aa	11/2010	Appendix A: Sampling Terminology	05/26/2020	Replaced⁴ by Comptroller's Handbook - Sampling Methodologies
EH 209ab	11/2010	Appendix B: Sampling Methods	05/26/2020	Replaced⁴ by Comptroller's Handbook - Sampling Methodologies
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EH 211	12/2007	Loans to One Borrower	07/21/2012	Outdated
EH 211p	04/2011	Program	07/21/2012	Outdated
EH 212	02/2011	One- to Four-Family Residential Real Estate Lending	06/15/2015	Replaced⁴ by Comptroller's Handbook – Residential Real Estate Lending
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		Duplicative² of OCC Bulletin 1999-38.
EH 212ad	02/2011	Appendix D: Credit Risk Management Guidance for Home Equity Lending		Duplicative² of OCC Bulletin 2005-22.
EH 212ae	02/2011	Appendix E: Interagency Guidance on Nontraditional Mortgage		Duplicative² of OCC Bulletin 2006-41.
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. The section titled "Agricultural Lending" from pages 214.21-22 is replaced⁴ by Comptroller's Handbook - Agricultural Lending as of 5/28/2014.
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	04/15/2015	Replaced⁴ by Comptroller's Handbook - Trade Finance and Services
EH 215p	04/2011	Program	04/15/2015	Replaced⁴ by Comptroller's Handbook - Trade Finance and Services
EH 215q	01/2004	Questionnaire	04/15/2015	Replaced⁴ by Comptroller's Handbook - Trade Finance and Services
EH 215aa	01/1994	Appendix A: Regulator Review	04/15/2015	Replaced⁴ by Comptroller's Handbook - Trade Finance and Services
EH 216	01/1994	Floor Plan and Indirect Lending	10/27/2015	Replaced⁴ by Comptroller's Handbook - Floor Plan Lending
EH 216p	04/2011	Program	10/27/2015	Replaced⁴ by Comptroller's Handbook - Floor Plan Lending
EH 216q	01/2004	Questionnaire	10/27/2015	Replaced⁴ by Comptroller's Handbook - Floor Plan Lending
EH 217	01/2000	Consumer Lending	02/12/2016	Replaced⁴ by Comptroller's Handbook – Installment Lending
EH 217p	04/2011	Program	02/12/2016	Replaced⁴ by Comptroller's Handbook – Installment Lending
EH 217q	01/2000	Questionnaire	02/12/2016	Replaced⁴ by Comptroller's Handbook – Installment Lending
EH 217aa	01/2000	Appendix A: Interagency Guidance on Subprime Lending	02/12/2016	Duplicative ² of OCC Bulletin 1999-10
EH 217ab	04/2011	Appendix B: Subprime Lending - Examination Procedures	02/12/2016	Replaced⁴ by Comptroller's Handbook – Installment Lending
EH 218	05/2006	Credit Card Lending	11/04/2015	Replaced⁴ by Comptroller's Handbook - Credit Card Lending
EH 218p	04/2011	Program	11/04/2015	Replaced⁴ by Comptroller's Handbook - Credit Card Lending
EH 218q	05/2006	Questionnaire	11/04/2015	Replaced⁴by Comptroller's Handbook - Credit Card Lending
EH 218aa	05/2006	Appendix A: Account Management and Loss Allowance Guidance	11/04/2015	Replaced⁴ by Comptroller's Handbook - Credit Card Lending
EH 218ab	05/2006	Appendix B: Accounting Treatment of Accrued Interest Receivable Related to Credit Card Securitizations	11/04/2015	Replaced⁴ by Comptroller's Handbook - Credit Card Lending
EH 219	06/1999	Leasing Activities	08/12/2014	Replaced⁴ by Comptroller's Handbook – Lease Financing
EH 219p	04/2011	Program		Replaced⁴ by Comptroller's Handbook – Lease Financing
EH 219q	06/1999	Questionnaire		Replaced⁴ by Comptroller's Handbook – Lease Financing
EH 221	09/2003	Asset-Backed Securitization
EH 221p	04/2011	Program
EH 221aa	09/2003	Appendix A: Interagency Guidance on Asset Securitization Activities		Duplicative² of OCC Bulletin 1999-46.
EH 221ab	09/2003	Appendix B: Capital Treatment For Recourse, Direct Credit Substitutes, and Residual Interests		Outdated.
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	11/29/2016	Replaced⁴ by Comptroller's Handbook - Bank Premises and Equipment
EH 252p	04/2011	Program	11/29/2016	Replaced⁴ by Comptroller's Handbook - Bank Premises and Equipment
EH 252q	04/1999	Questionnaire	11/29/2016	Replaced⁴ by Comptroller's Handbook - Bank Premises and Equipment
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)	01/14/2015	Replaced⁴ by Comptroller's Handbook - Retail Nondeposit Investment Products
EH 280p	04/2011	Program	01/14/2015	Replaced⁴ by Comptroller's Handbook - Retail Nondeposit Investment Products
EH 280aa	03/1999	Appendix A: FRB - Q&A About Nonbank Lenders Under Regulation U	01/14/2015	Outdated¹
EH 280ab	03/1999	Appendix B: Registration Statement	01/14/2015	Outdated¹
EH 280ac	03/1999	Appendix C: Deregistration Statement	01/14/2015	Outdated¹
EH 280ad	03/1999	Appendix D: Statement of Purpose	01/14/2015	Outdated¹
EH 280ae	03/1999	Appendix E: Annual Report	01/14/2015	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 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.