SMALL BANKS: The Office of the Comptroller of the Currency on Sept. 3 released its handbook for examining national banks with less than $1 billion of assets. Examiners will focus more on how a bank conducts its business, rather than on whether it documents policies and procedures.

UNREALIZED GAINS: Bank and thrift regulators adopted a rule allowing financial institutions to count 45% of unrealized equity investment gains toward their Tier 2 risk-based capital. The rule mirrors a provision in the 1998 Basel Accord. Published Sept. 1. Effective Oct. 1, but early adoption is permitted.

Limited Time Offer

Save $400 off your subscription. Special offer ends April 30, 2017.

14-Day Free Trial

No credit card required. Complete access to articles, breaking news and industry data.