OTS Examination Handbook: Earnings

Number	Issue Date	Title	Rescinded Date	Comment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The reason each document is rescinded is noted as one of the following:

¹ Outdated – The document is no longer needed. Any attachments to the document are rescinded only as they relate to national banks and federal savings associations.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⁴ Replaced – The document and any attachments are superseded by OCC guidance.