Disclosure of stress test results.

CFR · 2024-01-01 · US · Title 12

(a) (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, trading and counterparty losses or gains; (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; (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 stress testing requirements pursuant to 12 U.S.C. 5365(i)(2), as implemented by subpart B of this part, 12 CFR part 46 (OCC), or 12 CFR part 325, subpart C (FDIC), changes over the planning horizon in regulatory capital ratios and any other capital ratios specified by the Board and an explanation of the most

official document · source cfr-2024 · id 12:§ 252.58