The Office of the Comptroller of the Currency, also known as OCC, charters, regulates and supervises national banks. Established in 1863, it supervises the federal branches and agencies of foreign banks, as well as the international activities of national banks. Located in San Francisco, the office conducts on-site reviews of national banks and issues rules, legal interpretations and corporate decisions related to various aspects of banking operations. The Office of the Comptroller of the Currency s examiners analyze the banks loan and investment portfolios, funds management, capital, earnings, liquidity, sensitivity to market risk and compliance with consumer banking laws. The Office of the Comptroller of the Currency is headquartered in Washington, D.C.