Purpose, applicability, and principle of conservatism.

CFR · 2024-01-01 · US · Title 12

(a) (1) Minimum qualifying criteria for Board-regulated institutions using institution-specific internal risk measurement and management processes for calculating risk-based capital requirements; and (2) Methodologies for such Board-regulated institutions to calculate their total risk-weighted assets. (b) (i) A top-tier bank holding company or savings and loan holding company domiciled in the United States that: (A) Is not a consolidated subsidiary of another bank holding company or savings and loan holding company that uses this subpart to calculate its risk-based capital requirements; and (B) That: ( ( ( (ii) A state member bank that: (A) Is a subsidiary of a global systemically important BHC; (B) Is a Category II Board-regulated institution; (C) Is a subsidiary of a depository institution that uses 12 CFR part 3, subpart E (OCC), this subpart (Board), or 12 CFR part 324, subpart E (FDIC), to calculate its risk-based capital requirements; or (D) Is a subsidiary of a bank holding company or savings and loan holding company that uses this subpart to calculate its risk-based capital requirements; or (iii) Any Board-regulated institution that elects to use this subpart to calculate its risk-based capital requirements. (2) A market risk Board-regulated institution must exclude from its calculation of risk-weighted assets under this subpart the risk-weighted asset amounts of all covered positions, as defined in subpart F of this part (except foreign exchange positions that are no

official document · source cfr-2024 · id 12:§ 217.100