Disclosure of stress test results.

CFR · 2024-01-01 · US · Title 12

(a) (ii) A covered company that is not subject to a supervisory stress test under § 238.132 must publicly disclose a summary of the results of the stress test required under § 238.143 in the period beginning on June 15 and ending on June 30 in the year in which the stress test is conducted, unless that time is extended by the Board in writing. (2) (b) (1) A description of the types of risks included in the stress test; (2) A general description of the methodologies used in the stress test, including those employed to estimate losses, revenues, provision for credit losses, and changes in capital positions over the planning horizon; (3) Estimates of— (i) Pre-provision net revenue and other revenue; (ii) Provision for credit losses, realized losses or gains on available-for-sale and held-to-maturity securities, (iii) Net income before taxes; (iv) Loan losses (dollar amount and as a percentage of average portfolio balance) in the aggregate and by subportfolio, including: Domestic closed-end first-lien mortgages; domestic junior lien mortgages and home equity lines of credit; commercial and industrial loans; commercial real estate loans; credit card exposures; other consumer loans; and all other loans; and (v) Pro forma regulatory capital ratios and any other capital ratios specified by the Board; and (4) An explanation of the most significant causes for the changes in regulatory capital ratios; and (5) With respect to any depository institution subsidiary that is subject to stres

official document · source cfr-2024 · id 12:§ 238.146