Tabs

Bank/Thrift Supervision   |    Capital    |    CFPB    |    Deposit Insurance    |    Interchange    |    Mortgage Finance
Municipal Advisors   |    OCC-OTS Merger   |    Preemption    |    QM - QRM    |    Swaps   |    Volcker Rule    |    Full Topics List
 
Qualified Mortgage - Qualified Residential Mortgage
Swaps
Consumer Financial Protection Bureau - CFPB
Bank/Thrift Holding Company Supervision
Capital
Deposit Insurance
Interchange
Mortgage Finance
Municipal Advisors
OCC-OTS Merger
Preemption
Volcker Rule
Corporate Governance
Financial Stability Oversight Council (FSOC)
Appraisals
Office of Financial Research (OFR)
Systemic Risk
Supervision and Oversight
Payment, Clearing and Settlement
Prudential Supervision
Trust & Securities
Asset-Backed Securities
Resolution Authority

Monday, April 6, 2015

Q1 Call Report Forms Include One-Time AOCI Calculation Election

The federal financial regulators released report forms, an instruction book update, and supplemental instructions for the March 31, 2015, Call Report. This Call Report, due April 30, is the first submission that will fully reflect recent changes to regulatory capital — including the one-time election to exclude Accumulated Other Comprehensive Income from regulatory capital.

This election is a one time, irrevocable opt-out that must be made on Part 1 of Call Report Schedule RC-R, line item 3a.

The treatment of AOCI in the Basel III standards was highly contentious. ABA advocacy helped win the option for most institutions to exclude AOCI from regulatory capital, a choice that can significantly relieve burdens associated with flowing AOCI through capital.

Download the revised forms.

No comments:

Post a Comment

Please read our comment policy before making a comment.