Definitions.

CFR · 2024-01-01 · US · Title 12

For purposes of this subpart, the following definitions apply: (1) With respect to a state member bank that has adopted the current expected credit losses methodology under GAAP, the provision for credit losses, as would be reported by the state member bank on the Call Report in the current stress test cycle; and (2) With respect to a state member bank 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 state member bank on the Call Report in the current stress test cycle.

official document · source cfr-2024 · id 12:§ 252.12