Tag: comptroller_s_handbook
-
OCC Updates Credit Loss Guidance for Banks
The OCC has released an updated "Allowances for Credit Losses" booklet, replacing previous guidance. This version reflects the full adoption of CECL and recent policy changes, providing examiners with current information for supervising financial institutions.
BusinessPolitics and GovernmentBankingEconomyFederal GovernmentLegalFinancial Markets OCCAllowances for Credit LossesComptroller's HandbookASC Topic 326Current Expected Credit LossesBanking RegulationCredit RiskOffice of the Comptroller of the Currency (OCC)
-
OCC Issues Updated Lending and Loan Portfolio Risk Management Guidance
The OCC has released a new "Lending and Loan Portfolio Risk Management" booklet, consolidating and updating guidance for banks. It aims to enhance examiner understanding of lending risks and supervision, replacing several older documents.
BusinessPolitics and GovernmentBankingEconomyFederal GovernmentLegal OCCLendingLoan PortfolioRisk ManagementFinancial RegulationComptroller's HandbookOffice of the Comptroller of the Currency (OCC)