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The Office of the Comptroller of the Currency's (OCC) Comptroller's Handbook booklet, "Oil and Gas Production Lending," provides guidance for bank examiners and bankers on the risks presented by oil and natural gas (O&G) production lending activities. The booklet is one of several specialized lending booklets and augments guidance contained in the "Loan Portfolio Management," "Large Bank Supervision," and "Community Bank Supervision" booklets of the Comptroller's Handbook. The booklet addresses the risks inherent in O&G lending and describes supervisory expectations and regulatory requirements for prudent risk management of this lending activity. The booklet includes expanded examination procedures to guide examiners in evaluating the impact of O&G lending activities on the risk profile and financial condition of a bank. Throughout this booklet, national banks and federal savings associations are referred to collectively as banks, except when it is necessary to distinguish between the two.