Regulatory Capital Rule: Implementation and Transition of the Current Expected Credit Losses Methodology for Allowances and Related Adjustments to the Regulatory Capital Rule and Conforming Amendments to Other Regulations
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Regulatory Capital Rule: Implementation and Transition of the Current Expected Credit Losses Methodology for Allowances and Related Adjustments to the Regulatory Capital Rule and Conforming Amendments to Other Regulations

Filetype[PDF-366.41 KB]



Details:

  • Publisher's site:
  • Content Notes:
    Table 1: CECL Effective Dates (Pg 4224)

    Table 2: CECL Transition Amounts to Apply to Regulatory Capital Components (Pg 4228)

    Table 3: Example of a CECL Transition Provision Schedule (Pg 4228)

    Table 4: CECL Transition Amounts for Advanced Approaches Banking Organizations (Pg 4229)

    Table 5: Summary of Use of Provisions in 2019-2021 Stress Test Cycles (Pg 4231)

    Table 6: Table 2 to § 3.173—Capital Structure (Pg 4238)

    Table 7: Table 3 to § 3.173—Capital Adequacy (Pg 4238)

    Table 8: Table 5 to § 3.173—Credit Risk: General Disclosures (Pg 4238)

    Table 9: Table 2 to § 217.173—Capital Structure (Pg 4242)

    Table 10: Table 3 to § 217.173—Capital Adequacy (Pg 4242)

    Table 11: Table 5 to § 217.173—Credit Risk: General Disclosures (Pg 4242-4243)

    Table 12: Table 2 to § 324.173—Capital Structure (Pg 4247)

    Table 13: Table 3 to § 324.173—Capital Adequacy (Pg 4247)

  • Format:
  • Release Date:
    02/14/2019
  • Update Date:
    03/29/2019
  • Agencies Involved:
    Federal Deposit Insurance Corporation (FDIC);Office of the Comptroller of the Currency (OCC);Board of Governors of the Federal Reserve System;
  • Related Regulation:
    12 CFR Part 1, 3, 5, 23, 24, 32, and 46;12 CFR Part 208, 211, 215, 217, 223, 225, and 252;
  • Source:
    FDIC Website/GovInfo
  • Effective Date:
    07/01/2019
  • Federal Register Citation Number:
    84 FR 4222
  • CFR Number:
    12 CFR Part 324, 325, 327, 347, and 390
  • RIN Indentifier:
    RIN 1557–AE32;RIN 7100–AF04;RIN 3064–AE74;
  • Other Agency Docket IDs:
    Docket ID OCC–2018–0009;Regulation Q; Docket No. R–1605;
  • Main Document Checksum:
  • File Type:

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