Skip Header
U.S. flag

An official website of the United States government

Financial Institution Letters

July 9, 2019

Simplifications to the Capital Rule Pursuant to the Economic Growth and Regulatory Paperwork Reduction Act of 1996

Printable Format:

FIL-37-2019 - PDF (PDF Help)


The federal banking agencies are adopting a final rule that simplifies for non-advanced approaches banking organizations the generally applicable capital rules and makes a number of technical corrections. Specifically, it simplifies the capital treatment for mortgage servicing assets, certain deferred tax assets, investments in the capital of unconsolidated financial institutions, and minority interest. The agencies indicated their intent to address these matters in their joint report to Congress in 2017 pursuant to the Economic Growth and Regulatory Paperwork Reduction Act of 1996.

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


The final rule:


Suggested Routing:

Related Topics:




FDIC Financial Institution Letters (FILs) may be accessed from the FDIC's website at

To receive FILs electronically, please visit

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