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Exception Tracking Spreadsheet (TicklerTrax™)
Downloaded by more than 1,000 bankers. Free Excel spreadsheet to help you track missing and expiring documents for credit and loans, deposits, trusts, and more. Visualize your exception data in interactive charts and graphs. Provided by bank technology vendor, AccuSystems. Download TicklerTrax for free.

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Revised pamphlet for Comptroller's Handbook

The OCC has posted Bulletin 2020-90 to announce the revision of the “Concentrations of Credit” booklet of the Comptroller’s Handbook, which is used by OCC examiners in their examination and supervision of national banks, federal savings associations, and federal branches and agencies of foreign banking organizations. The revised booklet—

  • changes the supervisory calculation for credit concentration ratios for banks that have implemented the current expected credit loss (CECL) transition rule to avoid double counting the allowance for credit losses in the denominator
  • replaces the term “criticized” with “special mention” for consistency with Banking Bulletin (BB) 1993-35, “Interagency Definition of Special Mention Assets”
  • reflects relevant OCC issuances published since this booklet was last issued
  • reflects changes to laws and regulations that occurred since this booklet was last issued
  • clarifies applicability of references to covered savings associations
  • includes clarifying edits regarding supervisory guidance, sound risk management practices, or legal language
  • revises certain content for general clarity
  • removes the NAICS code listing, as this information is readily available at www.census.gov
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