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March 1991

Other Assets (and Other Liabilities)

This publication is part of:

Collection: Comptroller's Handbook

Series: Safety and Soundness

Category: Asset Quality


This booklet addresses other assets and other liabilities, as reported on a bank's call report. Other assets and other liabilities are generally balance-sheet accounts not covered specifically in other areas of the OCC's supervision.


This booklet applies to the OCC's supervision of national banks. References to national banks in this booklet also generally apply to federal branches and agencies of foreign banking organizations. Refer to 12 USC 3102(b) and the "Federal Branches and Agencies Supervision" booklet of the Comptroller's Handbook for more information. For information applicable to federal savings associations, refer to former Office of Thrift Supervision Examination Handbook section 250, "Other Assets/Liabilities."