§217.63. Disclosures by Board-regulated institutions described in § 217.61.
12 C.F.R. § 217.63
Except as provided in § 217.62, a Board-regulated institution described in § 217.61 must make the disclosures described in Tables 1 through 10 of this section. The Board-regulated institution must make these disclosures publicly available for each of the last three years (that is, twelve quarters) or such shorter period beginning on January 1, 2015.
A Board-regulated institution must publicly disclose each quarter the following:
Common equity tier 1 capital, additional tier 1 capital, tier 2 capital, tier 1 and total capital ratios, including the regulatory capital elements and all the regulatory adjustments and deductions needed to calculate the numerator of such ratios;
Total risk-weighted assets, including the different regulatory adjustments and deductions needed to calculate total risk-weighted assets;
Regulatory capital ratios during any transition periods, including a description of all the regulatory capital elements and all regulatory adjustments and deductions needed to calculate the numerator and denominator of each capital ratio during any transition period; and
A reconciliation of regulatory capital elements as they relate to its balance sheet in any audited consolidated financial statements.
General qualitative disclosure requirement. For each separate risk area described in Tables 5 through 10, the Board-regulated institution must describe its risk management objectives and policies, including: Strategies and processes; the structure and organization of the relevant risk management function; the scope and nature of risk reporting and/or measurement systems; policies for hedging and/or mitigating risk and strategies and processes for monitoring the continuing effectiveness of hedges/mitigants.
A Category III Board-regulated institution that is required to publicly disclose its supplementary leverage ratio pursuant to § 217.172(d) is subject to the supplementary leverage ratio disclosure requirement at § 217.173(a)(2).
A Category III Board-regulated institution that is required to calculate a countercyclical capital buffer pursuant to § 217.11 is subject to the disclosure requirement at Table 4 to § 217.173, “Capital Conservation and Countercyclical Capital Buffers,” and not to the disclosure requirement at Table 4 to this section, “Capital Conservation Buffer.”
Notes, amendments, and revision history
Amendments
[Reg. Q, 78 FR 62157, 62285, Oct. 11, 2013, as amended at 84 FR 4242, Feb. 14, 2019; 84 FR 35267, July 22, 2019; 84 FR 59271, Nov. 1, 2019]
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 84 FR 4242, Feb. 14, 2019; 84 FR 35267, July 22, 2019; 84 FR 59271, Nov. 1, 2019]