Definitions.

CFR · 2024-01-01 · US · Title 12

(a) (b) (1) For qualifying community banking organizations that have elected to use the community bank leverage ratio framework, as set forth under the OCC's Capital Adequacy Standards at part 3 of this chapter: (i) A qualifying community banking organization's tier 1 capital, as used under § 3.12 of this chapter; plus. (ii) A qualifying community banking organization's allowance for loan and lease losses or adjusted allowances for credit losses, as applicable, as reported in the Consolidated Reports of Condition and Income (Call Report); or (2) For all other national banks: (i) A bank's tier 1 and tier 2 capital calculated under the OCC's risk-based capital standards set forth in part 3 of this chapter, as applicable, as reported in the Call Report; plus (ii) The balance of a bank's allowance for loan and lease losses or adjusted allowances for credit losses, as applicable, not included in the bank's Tier 2 capital, for purposes of the calculation of risk-based capital described in paragraph (b)(2)(i) of this section, as reported in the Call Report. (c) (d) (1) A CEBA Lease that conforms with the requirements of subparts A and B of this part; or (2) A Section 24(Seventh) Lease that conforms with the requirements of subparts A and C of this part. (e) (1) Rentals; (2) Estimated tax benefits; and (3) The estimated residual value of the property at the expiration of the lease term. (f) (1) Servicing, repair, or maintenance of the leased property during the lease term; (2) Parts

official document · source cfr-2024 · id 12:§ 23.2