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More resources for national banks


Risk-Based Capital: Mortgage Modifications (OCC 2009-35, December 2009); Final Rule 74 FR 60137
Covers risk-based capital treatment for residential mortgages modified under the Home Affordable Mortgage Program 

Risk-Based Capital: Money Market Mutual Funds (OCC 2009-10, April 2009); Final Rule 74 FR 13336
Addresses the risk-based capital treatment for national bank purchase of asset-backed commercial paper

Deduction of Goodwill Net of Associated Deferred Tax Liability (OCC 2009-1, January 2009); Final Rule 73 FR 79602
Covers amendments to rules permitting reduction of goodwill in a taxable business combination

Regulatory Capital: Impact of Losses on Fannie Mae and Freddie Mac Preferred Stock (OCC 2008-31, October 2008); Interagency Statement
Covers recognition of the effect of the tax change under Section 301 of the Emergency Economic Stabilization Act of 2008

Change in Capital (OCC 2008-32, October 2008); Notice of Proposed Rulemaking 73 FR 63656
Covers risk weight for claims on, or guaranteed by, the Federal National Mortgage Association and the Federal Home Loan Mortgage Corporation

Supervisory Review Process (Pillar 2) (OCC 2008-20, July 2008); Final Guidance 73 FR 44620
Covers supervisory guidance on Pillar 2 reviews related to implementation of the Basel II Advanced Approaches Rule

Implementation of the Advanced Approaches of the Basel II Capital Accord (OCC 2007-47, December 2007); Final Rule 72 FR 69288
Covers regulatory capital requirements for credit and operational risks using the internal ratings and advanced measurement approaches

Supervision of National Trust Banks—Revised Guidance: Capital and Liquidity (OCC 2007-21, June 2007)
Addresses the role and responsibilities of national trust banks in maintaining adequate liquidity and capital

Regulatory Capital: Asset-Backed Commercial Paper Liquidity Facilities (OCC 2005-26, August 4, 2005); Interagency Guidance
Clarifies application of the asset quality test for asset-backed commercial paper and eligible liquidity facilities

Determination of Risk-Based Capital for Unrated Direct Credit Substitutes Extended to Asset-Backed Commercial Paper Programs (OCC 2005-12, April 2005); Interagency Guidance
Provides procedures for assessing whether a bank’s internal risk rating system is adequate and meets risk-based capital guidelines

Regulatory Capital: Asset-Backed Commercial Paper (OCC 2004-36, August 2004); Final Rule 69 FR 44908
Covers the risk-based capital standards for the treatment of assets in asset-backed commercial paper programs

Capital Treatment of Recourse, Direct Credit Substitutes, and Residual Interests in Asset Securitization (OCC 2002-22, May 2002); Interagency Questions and Answers
Provides interpretive guidance on issues raised by the final rule 

Risk-Based Capital: Claims on Securities Firms (OCC 2002-13, April 2002); Final Rule
Covers the rule permitting banks to reduce the risk weight on certain claims against qualifying securities firms

Risk-Based Capital: Nonfinancial Equity Investments (OCC 2002-5, January 2002); Final Rule
Addresses the requirement for a series of marginal capital charges on equity investments relative to a bank’s Tier 1 capital

Risk-Based Capital: Recourse, Direct Credit Substitutes, and Residual Interests (OCC 2001-49, December 2001); Final Rule 66 FR 59614; News Release 2001-96
Addresses treatment of recourse obligations, residual interests, and direct credit substitutes that expose banks to credit risk

Risk-Based Capital: Basel Committee's Consultative Papers (OCC 2001-4, January 2001); Basel Committee Summary
Addresses the Basel Committee initiative to revise the 1988 Capital Accord

Risk-Based Capital: Securities Borrowing Transactions (OCC 2000-32, December 2000; Interim Rule 65 FR 75856
Addresses risk-based capital treatment of securities borrowing transactions when the borrower posts cash collateral

Risk-Based Capital: Simplified Framework for Non-Complex Institutions (OCC 2000-29, November 2000); Notice of Proposed Rulemaking 65 FR 66193
Addresses simplified capital requirements for banks deemed non-complex based on asset size, operations, and type of banking activities

Risk-Based Capital: Interpretations of Credit Derivatives (OCC 99-43, November 1999); Capital Interpretations: Synthetic Collaterized Loan Obligations
Addresses the risk-based capital treatment of certain synthetic securitization transactions involving credit derivatives

Risk-Based Capital: Specific Risk (OCC 99-19, April 1999); Final Rule 64 FR 19034
Addresses specific risk, which applies to banks with significant trading activity subject to 12 CFR 3, Appendix B

Risk-Based Capital: Section 303 of the Community Development and Regulatory Improvement Act (CDRIA) (OCC 99-12, March 1999); Final Rule 64 FR 10193
Covers amending risk-based capital and leverage ratio regulations under CDRIA

Risk-Based Capital: Unrealized Gains on Equity Securities (OCC 98-41, September 1998); Final Rule 63 FR 46517
Addresses amendment of regulations allowing banks to include a percentage of unrealized gains on equity securities in Tier 2 capital

Risk-Based Capital: Servicing Assets (OCC 98-36, August 1998); Final Rule Part 3 and Part 6: 63 FR 42667
Addresses the amount of servicing assets and purchased credit card relationships that may be included in regulatory capital

Risk-Based Capital: Section 208 of the Community Development and Regulatory Improvement Act (CDRIA) (OCC 97-43, November 1997); Final Rule 62 FR 55489
Addresses the CDRIA requirement for transfers of small business obligations

Risk-Based Capital: Market Risk (OCC 96-49, September 1996); Final Rule 61 FR 47357
Addresses an amendment to risk-based capital guidelines to incorporate a measure for market risk

Risk-Based Capital: Derivative Transactions (OCC 95-50, September 1995); Final Rule 60 FR 46169
Covers amendments to risk-based capital guidelines to address potential future exposure for derivative contracts

Regulatory Capital: Treatment for Deferred Tax Assets (OCC 95-10, February 1995); Final Rule 60 FR 7903
Covers the amount of deferred tax assets banks may record under Financial Accounting Standard 109

Prompt Corrective Action: Capital Restoration Plans (OCC 94-43, June 1994); Sample Guarantee
Addresses OCC’s guidelines for determining whether a controlling company's performance guarantee is acceptable

Risk-Based Capital: Multifamily Housing (OCC 94-21, March 1994); Final Rule: 12 CFR Part 3, 94-03
Addresses lowering the risk weight on multifamily housing loans and certain mortgage backed securities