Two booklets issued Wednesday as part of the Comptroller’s Handbook, the national bank regulatory agency’s supervision handbook used by the agency’s examiners, replace booklets published in March 1990 on income and expenses and on regulatory reports, according to a bulletin.
Bulletin 2021-44 from the Office of the Comptroller of the Currency (OCC) states that the booklets, versions 1.0 of the “Earnings” and “Regulatory Reporting” booklets, replace and rescind, respectively, the “Analytical Review of Income and Expense” (with examination procedures issued in March 1998) and the “Review of Regulatory Reports” booklet.
The earnings booklet, among other things, supplements the earnings core assessments and provides examiners with expanded procedures to use when reviewing earnings for a specific line of business or the bank as a whole, the agency said. It said the regulatory reporting booklet, also among other things, provides information for examiners on common financial regulatory reports, including the call report and other Federal Financial Institutions Examination Council (FFIEC) financial reports.