---
kind: "section"
citation: "12 C.F.R. § 217.63"
title: "12"
number: "217.63"
heading: "Disclosures by Board-regulated institutions described in § 217.61."
url: "https://uscodex.org/cfr/12/217.63"
---

# §217.63. Disclosures by Board-regulated institutions described in § 217.61.

- (a) Except as provided in [§ 217.62](/cfr/12/217.62.md), a Board-regulated institution described in [§ 217.61](/cfr/12/217.61.md) 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.
- (b) A Board-regulated institution must publicly disclose each quarter the following:
  - (1) 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;
  - (2) Total risk-weighted assets, including the different regulatory adjustments and deductions needed to calculate total risk-weighted assets;
  - (3) 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
  - (4) A reconciliation of regulatory capital elements as they relate to its balance sheet in any audited consolidated financial statements.
- (c) **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.
- (d) 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) is subject to the supplementary leverage ratio disclosure requirement at [§ 217.173(a)(2)](/cfr/12/217.173.md?p=a-2).
- (e) A Category III Board-regulated institution that is required to calculate a countercyclical capital buffer pursuant to [§ 217.11](/cfr/12/217.11.md) is subject to the disclosure requirement at Table 4 to [§ 217.173](/cfr/12/217.173.md), “Capital Conservation and Countercyclical Capital Buffers,” and not to the disclosure requirement at Table 4 to this section, “Capital Conservation Buffer.”

## Notes

### 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]