Title 12

PART 324

Part 324 - Capital Adequacy Of Fdic-supervised Institutions

PART 324 - CAPITAL ADEQUACY OF FDIC-SUPERVISED INSTITUTIONS Authority:12 U.S.C. 1815(a), 1815(b), 1816, 1818(a), 1818(b), 1818(c), 1818(t), 1819(Tenth), 1828(c), 1828(d), 1828(i), 1828(n), 1828(o), 1831o, 1835, 3907, 3909, 4808; 5371; 5412; Pub. L. 102-233, 105 Stat. 1761, 1789, 1790 (12 U.S.C. 1831n note); Pub. L. 102-242, 105 Stat. 2236, 2355, as amended by Pub. L. 103-325, 108 Stat. 2160, 2233 (12 U.S.C. 1828 note); Pub. L. 102-242, 105 Stat. 2236, 2386, as amended by Pub. L. 102-550, 106 Stat. 3672, 4089 (12 U.S.C. 1828 note); Pub. L. 111-203, 124 Stat. 1376, 1887 (15 U.S.C. 78o-7 note), Pub. L. 115-174; section 4014 § 201, Pub. L. 116-136, 134 Stat. 281 (15 U.S.C. 9052). Source:78 FR 55471, Sept. 10, 2013, unless otherwise noted.

12:5.0.1.2.13.1SUBPART A
Subpart A - General Provisions
12:5.0.1.2.13.1.12.1SECTION 324.1
   324.1 Purpose, applicability, reservations of authority, and timing.
12:5.0.1.2.13.1.12.2SECTION 324.2
   324.2 Definitions.
12:5.0.1.2.13.1.12.3SECTION 324.3
   324.3 Operational requirements for counterparty credit risk.
12:5.0.1.2.13.1.12.4SECTION 324.4
   324.4 Inadequate capital as an unsafe or unsound practice or condition.
12:5.0.1.2.13.1.12.5SECTION 324.5
   324.5 Issuance of directives.
12:5.0.1.2.13.1.12.6SECTION 324.6-324.9
   324.6-324.9 [Reserved]
12:5.0.1.2.13.2SUBPART B
Subpart B - Capital Ratio Requirements and Buffers
12:5.0.1.2.13.2.12.1SECTION 324.10
   324.10 Minimum capital requirements.
12:5.0.1.2.13.2.12.2SECTION 324.11
   324.11 Capital conservation buffer and countercyclical capital buffer amount.
12:5.0.1.2.13.2.12.3SECTION 324.12
   324.12 Community bank leverage ratio framework.
12:5.0.1.2.13.2.12.4SECTION 324.13-324.19
   324.13-324.19 [Reserved]
12:5.0.1.2.13.3SUBPART C
Subpart C - Definition of Capital
12:5.0.1.2.13.3.12.1SECTION 324.20
   324.20 Capital components and eligibility criteria for regulatory capital instruments.
12:5.0.1.2.13.3.12.2SECTION 324.21
   324.21 Minority interest.
12:5.0.1.2.13.3.12.3SECTION 324.22
   324.22 Regulatory capital adjustments and deductions.
12:5.0.1.2.13.3.12.4SECTION 324.23-324.29
   324.23-324.29 [Reserved]
12:5.0.1.2.13.4SUBPART D
Subpart D - Risk-Weighted Assets - Standardized Approach
12:5.0.1.2.13.4.12SUBJGRP 12
   Risk-Weighted Assets for General Credit Risk
12:5.0.1.2.13.4.12.1SECTION 324.30
   324.30 Applicability.
12:5.0.1.2.13.4.12.2SECTION 324.31
   324.31 Mechanics for calculating risk-weighted assets for general credit risk.
12:5.0.1.2.13.4.12.3SECTION 324.32
   324.32 General risk weights.
12:5.0.1.2.13.4.12.4SECTION 324.33
   324.33 Off-balance sheet exposures.
12:5.0.1.2.13.4.12.5SECTION 324.34
   324.34 Derivative contracts.
12:5.0.1.2.13.4.12.6SECTION 324.35
   324.35 Cleared transactions.
12:5.0.1.2.13.4.12.7SECTION 324.36
   324.36 Guarantees and credit derivatives: Substitution treatment.
12:5.0.1.2.13.4.12.8SECTION 324.37
   324.37 Collateralized transactions.
12:5.0.1.2.13.4.13SUBJGRP 13
   Risk-Weighted Assets for Unsettled Transactions
12:5.0.1.2.13.4.13.9SECTION 324.38
   324.38 Unsettled transactions.
12:5.0.1.2.13.4.13.10SECTION 324.39-324.40
   324.39-324.40 [Reserved]
12:5.0.1.2.13.4.14SUBJGRP 14
   Risk-Weighted Assets for Securitization Exposures
12:5.0.1.2.13.4.14.11SECTION 324.41
   324.41 Operational requirements for securitization exposures.
12:5.0.1.2.13.4.14.12SECTION 324.42
   324.42 Risk-weighted assets for securitization exposures.
12:5.0.1.2.13.4.14.13SECTION 324.43
   324.43 Simplified supervisory formula approach (SSFA) and the gross-up approach.
12:5.0.1.2.13.4.14.14SECTION 324.44
   324.44 Securitization exposures to which the SSFA and gross-up approach do not apply.
12:5.0.1.2.13.4.14.15SECTION 324.45
   324.45 Recognition of credit risk mitigants for securitization exposures.
12:5.0.1.2.13.4.14.16SECTION 324.46-324.50
   324.46-324.50 [Reserved]
12:5.0.1.2.13.4.15SUBJGRP 15
   Risk-Weighted Assets for Equity Exposures
12:5.0.1.2.13.4.15.17SECTION 324.51
   324.51 Introduction and exposure measurement.
12:5.0.1.2.13.4.15.18SECTION 324.52
   324.52 Simple risk-weight approach (SRWA).
12:5.0.1.2.13.4.15.19SECTION 324.53
   324.53 Equity exposures to investment funds.
12:5.0.1.2.13.4.15.20SECTION 324.54-324.60
   324.54-324.60 [Reserved]
12:5.0.1.2.13.4.16SUBJGRP 16
   Disclosures
12:5.0.1.2.13.4.16.21SECTION 324.61
   324.61 Purpose and scope.
12:5.0.1.2.13.4.16.22SECTION 324.62
   324.62 Disclosure requirements.
12:5.0.1.2.13.4.16.23SECTION 324.63
   324.63 Disclosures by FDIC-supervised institutions described in § 324.61.
12:5.0.1.2.13.4.16.24SECTION 324.64-324.99
   324.64-324.99 [Reserved]
12:5.0.1.2.13.5SUBPART E
Subpart E - Risk-Weighted Assets - Internal Ratings-Based and Advanced Measurement Approaches
12:5.0.1.2.13.5.17SUBJGRP 17
   Qualification
12:5.0.1.2.13.5.17.1SECTION 324.100
   324.100 Purpose, applicability, and principle of conservatism.
12:5.0.1.2.13.5.17.2SECTION 324.101
   324.101 Definitions.
12:5.0.1.2.13.5.17.3SECTION 324.102-324.120
   324.102-324.120 [Reserved]
12:5.0.1.2.13.5.17.4SECTION 324.121
   324.121 Qualification process.
12:5.0.1.2.13.5.17.5SECTION 324.122
   324.122 Qualification requirements.
12:5.0.1.2.13.5.17.6SECTION 324.123
   324.123 Ongoing qualification.
12:5.0.1.2.13.5.17.7SECTION 324.124
   324.124 Merger and acquisition transitional arrangements.
12:5.0.1.2.13.5.17.8SECTION 324.125-324.130
   324.125-324.130 [Reserved]
12:5.0.1.2.13.5.18SUBJGRP 18
   Risk-Weighted Assets for General Credit Risk
12:5.0.1.2.13.5.18.9SECTION 324.131
   324.131 Mechanics for calculating total wholesale and retail risk-weighted assets.
12:5.0.1.2.13.5.18.10SECTION 324.132
   324.132 Counterparty credit risk of repo-style transactions, eligible margin loans, and OTC derivative contracts.
12:5.0.1.2.13.5.18.11SECTION 324.133
   324.133 Cleared transactions.
12:5.0.1.2.13.5.18.12SECTION 324.134
   324.134 Guarantees and credit derivatives: PD substitution and LGD adjustment approaches.
12:5.0.1.2.13.5.18.13SECTION 324.135
   324.135 Guarantees and credit derivatives: Double default treatment.
12:5.0.1.2.13.5.18.14SECTION 324.136
   324.136 Unsettled transactions.
12:5.0.1.2.13.5.18.15SECTION 324.137-324.140
   324.137-324.140 [Reserved]
12:5.0.1.2.13.5.19SUBJGRP 19
   Risk-Weighted Assets for Securitization Exposures
12:5.0.1.2.13.5.19.16SECTION 324.141
   324.141 Operational criteria for recognizing the transfer of risk.
12:5.0.1.2.13.5.19.17SECTION 324.142
   324.142 Risk-weighted assets for securitization exposures.
12:5.0.1.2.13.5.19.18SECTION 324.143
   324.143 Supervisory formula approach (SFA).
12:5.0.1.2.13.5.19.19SECTION 324.144
   324.144 Simplified supervisory formula approach (SSFA).
12:5.0.1.2.13.5.19.20SECTION 324.145
   324.145 Recognition of credit risk mitigants for securitization exposures.
12:5.0.1.2.13.5.19.21SECTION 324.146-324.150
   324.146-324.150 [Reserved]
12:5.0.1.2.13.5.20SUBJGRP 20
   Risk-Weighted Assets for Equity Exposures
12:5.0.1.2.13.5.20.22SECTION 324.151
   324.151 Introduction and exposure measurement.
12:5.0.1.2.13.5.20.23SECTION 324.152
   324.152 Simple risk weight approach (SRWA).
12:5.0.1.2.13.5.20.24SECTION 324.153
   324.153 Internal models approach (IMA).
12:5.0.1.2.13.5.20.25SECTION 324.154
   324.154 Equity exposures to investment funds.
12:5.0.1.2.13.5.20.26SECTION 324.155
   324.155 Equity derivative contracts.
12:5.0.1.2.13.5.20.27SECTION 324.161-324.160
   324.161-324.160 [Reserved]
12:5.0.1.2.13.5.21SUBJGRP 21
   Risk-Weighted Assets for Operational Risk
12:5.0.1.2.13.5.21.28SECTION 324.161
   324.161 Qualification requirements for incorporation of operational risk mitigants.
12:5.0.1.2.13.5.21.29SECTION 324.162
   324.162 Mechanics of risk-weighted asset calculation.
12:5.0.1.2.13.5.21.30SECTION 324.163-324.170
   324.163-324.170 [Reserved]
12:5.0.1.2.13.5.22SUBJGRP 22
   Disclosures
12:5.0.1.2.13.5.22.31SECTION 324.171
   324.171 Purpose and scope.
12:5.0.1.2.13.5.22.32SECTION 324.172
   324.172 Disclosure requirements.
12:5.0.1.2.13.5.22.33SECTION 324.173
   324.173 Disclosures by certain advanced approaches FDIC-supervised institutions and Category III FDIC-supervised institutions.
12:5.0.1.2.13.5.22.34SECTION 324.174-324.200
   324.174-324.200 [Reserved]
12:5.0.1.2.13.6SUBPART F
Subpart F - Risk-Weighted Assets - Market Risk
12:5.0.1.2.13.6.23.1SECTION 324.201
   324.201 Purpose, applicability, and reservation of authority.
12:5.0.1.2.13.6.23.2SECTION 324.202
   324.202 Definitions.
12:5.0.1.2.13.6.23.3SECTION 324.203
   324.203 Requirements for application of this subpart F.
12:5.0.1.2.13.6.23.4SECTION 324.204
   324.204 Measure for market risk.
12:5.0.1.2.13.6.23.5SECTION 324.205
   324.205 VaR-based measure.
12:5.0.1.2.13.6.23.6SECTION 324.206
   324.206 Stressed VaR-based measure.
12:5.0.1.2.13.6.23.7SECTION 324.207
   324.207 Specific risk.
12:5.0.1.2.13.6.23.8SECTION 324.208
   324.208 Incremental risk.
12:5.0.1.2.13.6.23.9SECTION 324.209
   324.209 Comprehensive risk.
12:5.0.1.2.13.6.23.10SECTION 324.210
   324.210 Standardized measurement method for specific risk.
12:5.0.1.2.13.6.23.11SECTION 324.211
   324.211 Simplified supervisory formula approach (SSFA).
12:5.0.1.2.13.6.23.12SECTION 324.212
   324.212 Market risk disclosures.
12:5.0.1.2.13.6.23.13SECTION 324.213-324.299
   324.213-324.299 [Reserved]
12:5.0.1.2.13.7SUBPART G
Subpart G - Transition Provisions
12:5.0.1.2.13.7.23.1SECTION 324.300
   324.300 Transitions.
12:5.0.1.2.13.7.23.2SECTION 324.301
   324.301 Current expected credit losses (CECL) transition.
12:5.0.1.2.13.7.23.3SECTION 324.302
   324.302 Exposures Related the Money Market Mutual Fund Liquidity Facility.
12:5.0.1.2.13.7.23.4SECTION 324.303
   324.303 Temporary changes to the community bank leverage ratio framework.
12:5.0.1.2.13.7.23.5SECTION 324.304
   324.304 Temporary exclusions from total leverage exposure.
12:5.0.1.2.13.7.23.6SECTION 324.305
   324.305 Exposures related to the Paycheck Protection Program Lending Facility.
12:5.0.1.2.13.7.23.7SECTION 324.306-324.399
   324.306-324.399 [Reserved]
12:5.0.1.2.13.8SUBPART H
Subpart H - Prompt Corrective Action
12:5.0.1.2.13.8.23.1SECTION 324.401
   324.401 Authority, purpose, scope, other supervisory authority, disclosure of capital categories, and transition procedures.
12:5.0.1.2.13.8.23.2SECTION 324.402
   324.402 Notice of capital category.
12:5.0.1.2.13.8.23.3SECTION 324.403
   324.403 Capital measures and capital category definitions.
12:5.0.1.2.13.8.23.4SECTION 324.404
   324.404 Capital restoration plans.
12:5.0.1.2.13.8.23.5SECTION 324.405
   324.405 Mandatory and discretionary supervisory actions.