Purpose, applicability, and principle of conservatism.

CFR · 2024-01-01 · US · Title 12

(a) (1) Minimum qualifying criteria for national banks or Federal savings associations using institution-specific internal risk measurement and management processes for calculating risk-based capital requirements; and (2) Methodologies for such national banks or Federal savings associations to calculate their total risk-weighted assets. (b) (i) Is a subsidiary of a global systemically important BHC, as identified pursuant to 12 CFR 217.402; (ii) Is a Category II national bank or Federal savings association; (iii) Is a subsidiary of a depository institution that uses the advanced approaches pursuant to this subpart (OCC), 12 CFR part 217, subpart E (Board), or 12 CFR part 324 (FDIC), to calculate its risk-based capital requirements; (iv) Is a subsidiary of a bank holding company or savings and loan holding company that uses the advanced approaches pursuant to subpart E of 12 CFR part 217 to calculate its risk-based capital requirements; or (v) Elects to use this subpart to calculate its risk-based capital requirements. (2) A market risk national bank or Federal savings association must exclude from its calculation of risk-weighted assets under this subpart the risk-weighted asset amounts of all covered positions, as defined in subpart F of this part (except foreign exchange positions that are not trading positions, over-the-counter derivative positions, cleared transactions, and unsettled transactions). (c) (1) The national bank or Federal savings association can demonstrate o

official document · source cfr-2024 · id 12:§ 3.100