« PreviousContinue »
APPENDIX A-BALANCE SHEET Resources:
191. Cash and due from banks. 2. U.S. Government obligations.. 3. Obligations of States and political subdivisions. 4. Obligations of Federal agencies--5. Other securities.6. Investments in unconsolidated subsidiaries.. 7. Trading account securities_ 8. Securities purchased under agreements to resell.. 9. Federal funds sold.. 10. Loans 11. Direct lease financing--12. Bank premises and equipment13. Customer's acceptance liability14. Other assets.-15.
Total Liabilities: 16. Deposits:
(a) Demand deposits.
(b) Time deposits.. 17. Securities sold under agreements to repurchase. 18. Federal funds purchased.-19. Funds borrowed... 20. Mortgages payable--21. Acceptances outstanding22. Other liabilities--23.
Total liabilities.24. Minority interests in consolidated subsidiaries. Capital accounts: 25. Capital notes and debentures.
Maturity 26. Equity capital:
(a) Capital stock:
Preferred stock-total par value.
Number of shares outstanding-
(d) Reserve for contingencies and other capital reserves.
NOTES (1) A bank, for purposes of the preparation of its reports to shareholders, may use options permitted or specifically authorized. It may also combine the various lines as indicated below, if the line figure is less than 3 percent of total assets.
Line 4 into Line 5. Line 6 into Line 14. Line 7 into Lines 2, 3, 4, 5 as appropriate. Line 8 into Line 10. Line 9 into Line 10. Line 11 into Line 14. Line 13 into Line 14. Line 17 into Line 19. Line 18 into Line 19. Line 20 into Line 19. Line 21 into Line 22. Line 24 into Line 22. (2) The reserve for loan losses may be shown either as a deduction from gross loans or as a noncapital liability item.
APPENDIX B-STATEMENT OF EARNINGS
19- 191. Operating income:
(a) Interest and fees on loans.
(1) U.S. Government obligations---
(3) Other securities..
Total 2. Operating expenses:
19- 19(a) Salaries and bonuses. (b) Pensions, profit sharing, and other employee benefits. (c) Interest on deposits--(d) Interest on borrowed money(e) Net occupancy-bank premises.. (f) Equipment rentals, depreciation, maintenance (g) Other (h)
(a) Net security profits---
(f) Total nonoperating additions8. Nonoperating deductions, net after tax effect:
(a) Net security losses_
(f) Total nonoperating deductions..
NOTE: Any operating income or expense item which is not material may be combined with 1(f) or 2(g), as appropriate.
Balance, beginning of year.
Total additions. Deductions: Cash dividends declared (per share ----) $.--. $. 19
Total deductions.. Balance, end of year..
1. Balance at beginning of calendar year. 2. Additions due to mergers and absorptions 3. Recoveries credited to these reserves 4. Transfers to these reserves... 5. Total (sum of items 1, 2, 3 and 4). 6. Losses charged to these reserves. 7. Transfers from these reserves.. 8. Balance at end of year.
PART 19—RULES OF PRACTICE AND
PROCEDURES APPLICABLE TO PRO-
Effective date. 19.6
Temporary cease-and-desist orders. 19.7 Effective date of temporary order. 19.8 Representation and suspension. 19.9 Notice of hearing. 19.10 Answer. 19.11 Conduct of hearings. 19.12 Subpenas. 19.13 Rules of evidence. 19.14 Motions. 19.15 Proposed findings and conclusions
and recommended decision. 19.16 Exceptions. 19.17 Briefs. 19.18 Oral argument before the Comptroller. 19.19 Notice of submission to the Comp
troller. 19.20 Decision of Comptroller. 19.21 Filing papers. 19.22 Service. 19.23 Copies. 19.24 Computing time. 19.25 Documents in proceedings confiden
tial. 19.26 Formal requirements as to papers
filed. AUTHORITY: The provisions of this part 19 issued under 80 Stat. 383, 1051; 5 U.S.C. 553, 12 U.S.C. 1818.
SOURCE: The provisions of this part 19 appear at 32 F.R. 11136, Aug. 1, 1967, unless otherwise noted.
District bank is engaging in or has engaged, or the Comptroller of the Currency has reasonable cause to believe that the bank is about to engage, in an unsafe or unsound practice in conducting the business of such bank, or is violating or has violated, or the Comptroller has reasonable cause to believe that the bank is about to violate, a law, rule, or regulation, or any condition imposed in writing by the Comptroller in connection with the granting of an application or other request by the bank, or any written agreement entered into with the Comptroller, the Comptroller may issue and serve upon the bank a notice of charges in respect thereof. $ 19.3
Notice of charges and hearing. The notice referred to in § 19.2 shall contain a statement of the facts constituting the alleged violation or violations or the unsafe or unsound practice or practices, and shall fix a time and place at which a hearing will be held to determine whether an order to cease and desist therefrom should issue against the bank. Such hearing shall be set for a date not earlier than 30 days nor later than 60 days after service of such notice unless an earlier or a later date is set by the Comptroller at the request of the bank. Unless the bank appears at the hearing by a duly authorized representative, it shall be deemed to have consented to the issuance of the cease-and-desist order. 19.4 Issuance of order.
In the event of the consent described in § 19.3, or if upon the record made at any such hearing, the Comptroller finds that any violation or unsafe or unsound practice specified in the notice of charges has been established, the Comptroller may issue and serve upon the bank an order to cease and desist from any such violation or practice. Such order may, by provisions which may be mandatory or otherwise, require the bank and its directors, officers, employees, and agents to cease and desist from the same and to take affirmative action to correct the conditions resulting from any such violation or practice. $ 19.5 Effective date.
A cease-and-desist order shall become effective at the expiration of 30 days after the service of such order upon the bank (except in the case of a cease-and
§ 19.1 Scope.
The rules and procedures set forth in this part are applicable to proceedings by the Comptroller of the Currency to determine whether to order a national bank or a District bank to cease and desist from practices and violations described in section 8 of the Federal Deposit Insurance Act (12 U.S.C.
as amended, and enumerated in § 19.2. The procedures for issuing such orders prescribed in section 8 of such Act will be followed and hearings required thereunder will be conducted in accordance with the rules and procedures set forth in this part. $ 19.2 Grounds for cease-and-desist
orders. If, in the opinion of the Comptroller of the Currency, any national bank or
desist order issued upon consent, which be required to show to the satisfaction of shall become effective at the time speci- such examiner that he has the requisite fied therein), and shall remain effective qualifications. Attorneys or other repreand enforceable as provided therein, ex- sentatives of parties to any proceeding cept to such extent as it is stayed, modi- provided for in this part shall file a fied, terminated, or set aside by action written notice of appearance with the of the Comptroller or a reviewing court. Administrative Assistant.
(b) Summary suspension. Contemp§ 19.6 Temporary cease-and-desist orders.
tuous conduct at any hearing before the
Comptroller or a hearing examiner shall Whenever the Comptroller determines be grounds for exclusion from any such that the violation or threatened violation
hearing and suspension for the duration or the unsafe or unsound practice or thereof. practices, specified in the notice of charges served upon the bank and re
& 19.9 Notice of hearing. ferred to in § 19.3, or the continuation Whenever a hearing is ordered by the thereof, is likely to cause insolvency or Comptroller pursuant to section 8 of substantial dissipation of assets or earn- the Federal Deposit Insurance Act, a noings of the bank, or is likely to otherwise tice of hearing shall be given by the desseriously prejudice the interests of its ignated officer acting for the Comptroller depositors, the Comptroller may issue a to the party afforded the hearing. Such temporary order requiring the bank to notice shall state the time, place, and cease and desist from any such violation nature of the hearing, the hearing exor practice.
aminer, and the legal authority and ju
risdiction under which the hearing is to $ 19.7
Effective date of temporary order. be held, and shall contain a statement Such order referred to in § 19.6 shall
of the matters of fact or law constitutbecome effective upon service upon the
ing the grounds for the hearing, and bank and, unless set aside, limited, or
shall be delivered by personal service or suspended by a court in proceedings by registered mail to the last known adauthorized under section 8 of the Federal dress, or other appropriate means, sufDeposit Insurance Act, as amended, shall
ficiently in advance of the date set for remain effective and enforceable pending hearing to comply with the provisions of the completion of the administrative
the Federal Deposit Insurance Act, as proceedings held pursuant to such notice amended, and $ 19.3. and until such time as the Comptroller
8 19.10 Answer. shall dismiss the charges specified in such notice, or if a cease-and-desist order is
(a) When required. In any notice of issued against the bank pursuant to
hearing issued by the Comptroller, the § 19.4, until the effective date of any
Comptroller may direct the party afsuch order.
forded the hearing to file an answer to
the allegations contained in the notice, § 19.8 Representation and suspension.
and any party to any proceeding may (a) Appearance before a hearing ex- file an answer. Except where a different aminer. Any person who is a member in period of not les than 10 days after good standing of the bar of the highest service of a notice of hearing is specified court of any State, possession, territory, by the Comptroller, a party directed to Commonwealth, or the District of Co- file an answer, or a party who elects to lumbia, may represent others with file an answer, shall file the same with respect to a cease-and-desist proceeding the Administrative Assistant within 20 upon filing with the Administrative As- days after service upon him of the nosistant to the Comptroller a written tice of hearing. declaration that he is currently qualified (b) Requirements of answer; effect of as provided by this paragraph and is failure to deny. An answer filed under authorized to represent the particular this section shall specifically admit, deny, party on whose behalf he acts. Any other or state that the party does not have person desiring to represent others be- and is unable to obtain suficient inforfore a hearing examiner may be required mation to admit or deny each allegation to file with the Administrative Assistant in the notice of hearing. A statement a power of attorney showing his author- of lack of information shall have the ity to act in such capacity, and he may effect of a denial. Any allegation not