- Definition of Capital
- High Volatility Commercial Real Estate (HVCRE) Exposures2
- Other Real Estate and Off-Balance Sheet Exposures
- Separate Account and Equity Exposures to Investment Funds
- Qualifying Central Counterparty (QCCP)3
- Credit Valuation Adjustment (CVA)
- Other Questions
Regulatory Capital: Frequently Asked Questions
Staffs of the Office of the Comptroller of the Currency (OCC), the Federal Reserve Board (Board), and the Federal Deposit Insurance Corporation (FDIC) (jointly, the agencies) have assembled the following frequently asked questions (FAQ) to clarify and answer questions regarding the 2013 “regulatory capital rule.”1
These FAQs represent the staffs’ response based on the application of the regulatory capital rule to the facts and circumstances presented. These FAQs do not represent new rules or regulations.
For purposes of these FAQs, section numbers refer to the agencies’ common regulatory capital rule. As an example, section 22 refers to 12 CFR 3.22 for OCC-supervised institutions, 12 CFR 217.22 for Board-supervised institutions, and 12 CFR 324.22 for FDIC-supervised institutions.
For the purpose of these FAQs, the term “general risk-based capital rules” refers to the risk-based capital rules located at 12 CFR part 3, appendix A and 12 CFR part 167 (OCC); 12 CFR part 208 and 12 CFR part 225, appendix A (Board); and 12 CFR part 325, appendix A, and 12 CFR part 390, subpart Z (FDIC). As of January 1, 2015, the general risk-based capital rules are no longer effective and are replaced by subparts A, B, C, and D of the regulatory capital rule.
Most of these FAQs address the agencies’ generally applicable capital rules, although most banks will find that not all of the topics are applicable. FAQs that are relevant only for advanced approaches banking organizations are marked with an asterisk (*).
 See 78 Fed. Reg. 62018 (October 11, 2013) (OCC and Board) and 79 Fed. Reg. 20754 (April 14, 2014) (FDIC). The regulatory capital rule is codified at 12 CFR part 3 (OCC); 12 CFR part 217 (Board); and 12 CFR part 324 (FDIC).
 For HVCRE questions, see the definition of “HVCRE” in section 2 of the regulatory capital rule.
 For QCCP questions, see definition of “QCCP” in section 2 of the regulatory capital rule.