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Inactive Financial Institution Letters

June 25, 2014

Proposed Regulatory Capital Reporting Changes



The federal banking agencies are requesting comments on proposed revisions to the risk-weighted assets portion of Schedule RC-R, Regulatory Capital, of the Consolidated Reports of Condition and Income (Call Report). These proposed reporting changes would incorporate into Part II of Schedule RC-R the standardized approach for calculating risk weighted assets under the agencies' revised regulatory capital rules. A limited change to Schedule RC-L, Derivatives and Off-Balance Sheet Items, would revise the reporting of securities borrowed. These proposed Call Report changes would take effect March 31, 2015.

Statement of Applicability to Institutions under $1 Billion in Total Assets: This Financial Institution Letter applies to all FDIC-supervised banks and savings associations, including community institutions. Although proposed revised Schedule RC-R, Part II, would include more risk-weight categories than at present in Part II, certain data items in the new risk-weight categories should have limited applicability to community institutions.



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