Regulatory Capital Reporting for Institutions Subject to the Advanced Capital Adequacy Framework

Description: Reporting Schedules A through S collect information about the components of reporting entities' regulatory capital, risk-weighted assets by type of credit risk exposure under the Advanced Internal Ratings-Based Approach, and risk-weighted assets and operational losses under the Advanced Measurement Approach.

OMB: 7100-0319

Purpose: The Federal Reserve uses the reported data to assess and monitor the levels and components of each reporting entity's risk-based capital requirements and the adequacy of the entity's capital under the Advanced Capital Adequacy Framework; to evaluate the impact and competitive implications of the Advanced Capital Adequacy Framework on both an individual reporting entity and an industry-wide basis; and to supplement on-site examination processes. The reporting schedules also assist advanced approaches institutions in understanding expectations around the system development necessary for implementation and validation of the Advanced Capital Adequacy Framework.

Background: Schedules A through S of the FFIEC 101 represent the reporting requirements associated with the Advanced Capital Adequacy Framework. The Advanced Capital Adequacy Framework took effect April 1, 2008, and the FFIEC 101 was first collected as of December 31, 2008. Reporting schedules have been updated consistent with the Federal Reserve's regulatory capital rules (as revised in July 2013) effective as of March 31, 2014, report data. Specifically, Schedule A was revised to incorporate the Basel III common disclosure template for reporting regulatory capital, as well as to incorporate reporting of a supplementary leverage ratio consistent with the revised regulatory capital rules. Certain risk-weighted assets schedules (Schedules B, C, D, H, I, J, P, Q, and R) were also revised consistent with the revised regulatory capital rules to facilitate the timely implementation of the revised advanced approaches rules in 2014.

Respondent Panel: The panel consists of banks, savings associations, bank holding companies, and savings and loan holding companies that are subject to the Advanced Capital Adequacy Framework to determine their capital requirements.

Frequency: Quarterly, as of the last calendar day of March, June, September, and December.

Public Release: For all advanced approaches institutions regardless of their parallel run status, all data items collected in Schedule A, except for a few advanced-approaches-specific items, are available to the public beginning with the March 31, 2014, report data. For report dates after a reporting institution has completed its parallel run period, all items reported in Schedules A and B (except for Schedule B, items 31.a and 31.b, column D) and items 1 and 2 of Schedule S are available to the public. All other items reported in the FFIEC 101 are accorded confidential treatment. All nonconfidential data are available through the FFIEC website www.ffiec.gov/nicpubweb/nicweb/nichome.aspx.

Last Update: June 13, 2014