Authority, purpose, scope, other supervisory authority, disclosure of capital categories, and transition procedures.

CFR · 2024-01-01 · US · Title 12

(a) (b) (c) (d) (e) (f) (i) The definitions of leverage ratio, tangible equity, tier 1 capital, tier 1 risk-based capital, and total risk-based capital as calculated or defined under Appendix A to part 325 or Appendix B to part 325, as applicable, remain in effect for purposes of this subpart H; and (ii) The term total assets shall have the meaning provided in 12 CFR 325.2(x). (2) (g) For purposes of subpart H, as of January 1, 2015, total assets means quarterly average total assets as reported in an FDIC-supervised institution's Call Report, minus amounts deducted from tier 1 capital under § 324.22(a), (c), and (d). At its discretion, the FDIC may calculate total assets using an FDIC-supervised institution's period-end assets rather than quarterly average assets.

official document · source cfr-2024 · id 12:§ 324.401