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Financial Institution Letter
Banker Teleconference:
Implementation and Transition of the Current Expected Credit Losses (CECL) Methodology for Allowances and Related Adjustments to the Regulatory Capital Rules and Conforming Amendments to Other Regulations


The FDIC, the Office of the Comptroller of the Currency (OCC), and the Board of Governors of the Federal Reserve System (FRB) will host an interagency conference call on May 15, 2018, from 1:00 p.m. to 2:00 p.m. Eastern Time to address certain proposed changes to their capital rules.

Statement of Applicability to Institutions with Total Assets Under $1 Billion: This Financial Institution Letter (FIL) is applicable to all FDIC-supervised institutions.


  • The FDIC, the OCC, and the FRB will host an interagency conference call on Tuesday, May 15, 2018, from 1:00 p.m. to 2:00 p.m. ET to address certain proposed changes to their capital rules, including : (1) the definition of a new term, Allowance for Credit Losses; (2) revised definition of carry value for available-for-sale debt securities and purchased credit deteriorated assets; (3) mechanics of the proposed CECL transition provision; and (4) new disclosure and regulatory reporting requirements.
  • Participants can join the webinar event at:
  • Participants are asked to join the webinar 20 minutes before it begins.

  • Participants may dial-in to the teleconference using this information:
    Phone: 888-469-0647
    Participant Passcode: 3785829
  • A question-and-answer session will follow the presentation. We encourage participants to submit questions via email before the webinar to .


  • FDIC-Supervised Banks (Commercial and Savings) and FDIC-Supervised Savings Associations

Suggested Routing:

  • Chief Executive Officer
  • Chief Financial Officer
  • Chief Risk Officer

Paper copies may be obtained through the FDIC's Public Information Center, 3501 Fairfax Drive, E- 1002, Arlington, VA 22226 (1-877-275-3342 or 703-562-2200).

Last Updated: May 4, 2018