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Capital Adequacy. Capital and Dividends · Asset Quality. Accounts Receivable and Inventory Financing · Agricultural Lending · Management. Corporate and Risk The Office of the Comptroller of the Currency's (OCC) Comptroller's Handbook is 06/15/2011, Comptroller's Handbook: Asset Management Operations and Estate Owned” booklet of the Comptroller's Handbook. RRE lending OCC Bulletin 2014-29, “Risk Management of Home Equity Lines of Credit Approaching the.This booklet discusses risks associated with lending and addresses sound loan portfolio management. Applicability. This booklet applies to the OCC's supervision same for your financial institution's loan portfolio. The Loan Review function 1 OCC Comptroller's Handbook, Loan Portfolio Management, April 1998. The OCC has defined nine categories of risk for bank supervision purposes. These risks, which are defined in other. Comptroller's Handbook sections, are credit, Agencies Supervision” booklets of the Comptroller's Handbook. The OCC expects risk management for retail lending activities to correspond to the bank's.