The Office of the Comptroller of the Currency (OCC) has published a revised Lease Financin
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The Office of the Comptroller of the Currency (OCC) has published a revised Lease Financing booklet addressed at institutions engaged in lease financing. This booklet – which first presents the general concept of lease financing, outlines corresponding regulations, and notes lease financing-related restrictions – focuses on identifying and analyzing risks of (covered) institutions associated with lease financing. Such risks range from credit and liquidity ...