Definitions.

CFR · 2024-01-01 · US · Title 12

For purposes of this subpart, the following definitions apply: (1) With respect to a covered company that has adopted the current expected credit losses methodology under GAAP, the provision for credit losses, as would be reported by the covered company on the FR Y-9C in the current stress test cycle; and, (2) With respect to a covered company that has not adopted the current expected credit losses methodology under GAAP, the provision for loan and lease losses as would be reported by the covered company on the FR Y-9C in the current stress test cycle.

official document · source cfr-2024 · id 12:§ 238.130