---
kind: "section"
citation: "12 C.F.R. § 217.173"
title: "12"
number: "217.173"
heading: "Disclosures by certain advanced approaches Board-regulated institutions and Category III Board-regulated institutions."
url: "https://uscodex.org/cfr/12/217.173"
---

# §217.173. Disclosures by certain advanced approaches Board-regulated institutions and Category III Board-regulated institutions.

- (a)
  - (1) An advanced approaches Board-regulated institution described in [§ 217.172(b)](/cfr/12/217.172.md?p=b) must make the disclosures described in Tables 1 through 12 to § 217.173.
  - (2) An advanced approaches Board-regulated institution and a Category III Board-regulated institution that is required to publicly disclose its supplementary leverage ratio pursuant to [§ 217.172(d)](/cfr/12/217.172.md?p=d) must make the disclosures required under Table 13 to this section unless the Board-regulated institution is a consolidated subsidiary of a bank holding company, savings and loan holding company, or depository institution that is subject to these disclosure requirements or a subsidiary of a non-U.S. banking organization that is subject to comparable public disclosure requirements in its home jurisdiction.
  - (3) The disclosures described in Tables 1 through 12 to § 217.173 must be made publicly available for twelve consecutive quarters beginning on January 1, 2014, or a shorter period, as applicable, for the quarters after the Board-regulated institution has completed the parallel run process and received notification from the Board pursuant to [§ 217.121(d)](/cfr/12/217.121.md?p=d). The disclosures described in Table 13 to § 217.173 must be made publicly available for twelve consecutive quarters beginning on January 1, 2015, or a shorter period, as applicable, for the quarters after the Board-regulated institution becomes subject to the disclosure of the supplementary leverage ratio pursuant to [§ 217.172(d)](/cfr/12/217.172.md?p=d) and [§ 217.173(a)(2)](#a-2).
- (b) **General qualitative disclosure requirement.** For each separate risk area described in Tables 5 through 12 to § 217.173, the Board-regulated institution must describe its risk management objectives and policies, including:
  - (1) Strategies and processes;
  - (2) The structure and organization of the relevant risk management function;
  - (3) The scope and nature of risk reporting and/or measurement systems; and
  - (4) Policies for hedging and/or mitigating risk and strategies and processes for monitoring the continuing effectiveness of hedges/mitigants.
- (c) Except as provided in [§ 217.172(b)](/cfr/12/217.172.md?p=b), a Board-regulated institution described in [§ 217.172(d)](/cfr/12/217.172.md?p=d) must make the disclosures described in Table 13 to § 217.173; provided, however, the disclosures required under this paragraph are required without regard to whether the Board-regulated institution has completed the parallel run process and has received notification from the Board pursuant to [§ 217.121(d)](/cfr/12/217.121.md?p=d). The Board-regulated institution must make these disclosures publicly available beginning on January 1, 2015.

## Notes

### Amendments

[Reg. Q, 78 FR 62157, 62285, Oct. 11, 2013, as amended at 79 FR 57746, Sept. 26, 2014; 80 FR 41421, July 15, 2015; 84 FR 4242, Feb. 14, 2019; 84 FR 59272, Nov. 1, 2019; 85 FR 4428, Jan. 24, 2020]

### Authority

Authority: 12 U.S.C. 248(a), 321-338a, 481-486, 1462a, 1467a, 1818, 1828, 1831n, 1831o, 1831p-1, 1831w, 1835, 1844(b), 1851, 3904, 3906-3909, 4808, 5365, 5368, 5371, 5371 note, and sec. 4012, Pub. L. 116-136, 134 Stat. 281.

### Source

Source: Reg. Q, 78 FR 62157, 62285, Oct. 11, 2013, unless otherwise noted.

### Amendments

[Reg. Q, 78 FR 62157, 62285, Oct. 11, 2013, as amended at 79 FR 57746, Sept. 26, 2014; 80 FR 41421, July 15, 2015; 84 FR 4242, Feb. 14, 2019; 84 FR 59272, Nov. 1, 2019; 85 FR 4428, Jan. 24, 2020]