- Review the regulatory capital rules that govern the capital adequacy of FDIC-supervised depository institutions.
- Browse recent news and press releases, financial institution letters, notices of proposed rulemaking, final rules, and related documents from the Basel Committee on Banking Supervision.
- Presentation Slides - PDF
- Teleconferencing Recording - Video (Approximate run time: 1 hour, 22 minutes)
- Part 324: Regulatory Capital Rules: Retention of Certain Existing Transition Provisions for Banking Organizations That Are Not Subject to the Advanced Approaches Capital Rules
- Regulatory Capital Rule: Simplification to the Capital Rule Pursuant to the Economic Growth and Regulatory Paperwork Reduction Act of 1996 – PDF
- Community Bank Summary - PDF
- Capital Simplification NPR Estimator Tool (23mb) - Excel
The FDIC has consolidated a number of resources relating to Regulatory Capital. This webpage will allow users to:
On May 15, 2018, staff of the Federal banking agencies hosted a national banker teleconference to discuss the Implementation and Transition of the Current Expected Credit Losses Methodology for Allowances and Related Adjustments to the Regulatory Capital Rules and Conforming Amendments to Other Regulations (CECL Transition NPR). See below for materials.
On April 17, 2018, the FDIC Board of Directors approved a proposed rulemaking to amend the capital rule in response to forthcoming changes to U.S. GAAP set forth in Accounting Standards Update No. 2016-13, Topic 326, Financial Instruments – Credit Losses (ASU 2016-13). ASU 2016-13 introduces the current expected credit losses methodology (CECL).
On November 21, 2017, the FDIC Board of Directors approved a Final Rule to extend the existing provisions for certain banking organizations for a targeted set of items: mortgage servicing assets, certain deferred tax assets, investments in the capital instruments of unconsolidated financial institutions, and minority interest.
On October 12, 2017, staff of the Federal banking agencies hosted a national banker teleconference to discuss the Proposed Simplifications to the Capital Rule Pursuant to the Economic Growth and Regulatory Paperwork Reduction Act of 1996. See below for materials:
On September 27, 2017, the FDIC Board of Directors approved a Notice of Proposed Rulemaking that would simplify aspects of the generally applicable capital rules related to the treatment of acquisition, development or construction (ADC) loans, items subject to threshold deduction, and minority interests includable in regulatory capital, and would make a number of technical corrections.
The FDIC has created the below resources to help explain the proposal.
Excel Help - Information on using Excel.
Excel Help - The Capital Simplification NPR estimator tool is supported by Microsoft® Excel 2010 and later versions. On October 10, 2017, Microsoft® will no longer support Excel 2007 or older versions and it is the FDIC’s expectation that banks will not be using unsupported versions of the product.
PDF Help - Information on downloading and using the PDF reader.
Video Help - Information on viewing videos.