Established in 1863, The Office of the Comptroller of the Currency is a bureau of the U.S. Department of the Treasury. It charters, regulates and supervises all national banks. The bureau conducts on-site reviews of national banks and provides supervision of bank operations. The Office of the Comptroller of the Currency also issues rules, legal interpretations and corporate decisions in relation to banking and bank investments and community development activities. It analyzes bank's loan and investment portfolios, capital, earnings, liquidity, funds management and banking laws. In addition, The Office of the Comptroller of the Currency handles matters associated with compliance, preemption, securities, investment, and insurance and annuity activities.