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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,This booklet addresses the risks inherent in commercial real estate lending, which comprises acquisition, development, and construction financing and the Compilation of Comptroller's Handbook Booklets that relate to Commercial Credit. Addresses the fundamentals of agricultural loan underwriting and Commercial Loans. Comptroller's Handbook. Narrative - March 1990, Procedures - March 1998. Comptroller of the Currency. Administrator of National Banks. This booklet addresses commercial loans, which include working capital advances, term business loans, agricultural credits, and loans to individuals for