Board of Governors of the Federal Reserve System

Data Sources and Terms

Data Sources

The Supervision and Regulation Report includes data both on institutions supervised by the Federal Reserve System and for some institutions outside Federal Reserve supervision. This section of the appendix provides information on select data sources in the report.

Applications

Applications data are derived from the Federal Reserve's electronic applications platform (FedEZFile). The data are subject to minor updates reflecting data corrections or other revisions to the input. As presented in the spring 2026 report, application is defined as one filing, which may have been submitted pursuant to multiple statutes. For example, an application could include the acquisition of a bank holding company (BHC), the merger of the target's subsidiary bank with the applicant's subsidiary bank, and the establishment of branches at the location of the target bank's branches. This one application includes filings under various regulatory statutes.

Supervised entities are required by statute to file applications relative to certain proposals pursuant to the Bank Holding Company Act; the Bank Merger Act; the Change-in-Bank-Control Act; the Federal Reserve Act; section 914 of the Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA); section 10 of the Home Owners' Loan Act; the International Banking Act; and other provisions of law. For example, in addition to mergers and acquisitions and new activities, BHC applications can include, but are not limited to, change-in-control proposals, stock redemptions, and management changes. State member bank applications can include, but are not limited to, establishment of new branches, public welfare investments, and acquisition of financial subsidiaries. Applications by individuals primarily involve change-in-control transactions.

FFIEC Call Reports

The Federal Financial Institutions Examination Council (FFIEC) Consolidated Reports of Condition and Income, also known as the Call Report, is a periodic report that is required to be completed by every national bank, state member bank, insured state nonmember bank, and savings association as of the close of business on the last calendar day of each calendar quarter. The specific reporting requirements for an institution depend on its size, whether it has any foreign offices, and applicable capital standards.

FR Y-9C

The Consolidated Financial Statements for Holding Companies, also known as the FR Y-9C report, collects basic financial data from domestic BHCs, savings and loan holding companies (SLHCs), U.S. intermediate holding companies (IHCs), and securities holding companies on a consolidated basis in the form of a balance sheet, income statement, and supporting schedules, including a schedule of off-balance-sheet items. The report is filed by such holding companies with total consolidated assets of $3 billion or more. Additionally, holding companies that meet certain other criteria may also be required to file the report, regardless of their size. However, in a case where holding companies own or control other holding companies, generally only one top-tier report is required for the entire consolidated organization. The information contained in the report is as of the last calendar day of each calendar quarter.

FR Y-14Q

The Capital Assessments and Stress Testing information collection, also known as the FR Y-14 collection, is used to assess the capital adequacy of large firms based on forward-looking projections of revenue and losses, to support supervisory stress test models, and for continuous monitoring efforts, as well as to inform the Federal Reserve's operational decisionmaking as it continues to implement the Dodd-Frank Act. As part of the FR-14 collection, the FR Y-14Q collects detailed data on BHC, SLHC, and IHC asset classes, capital components, and categories of pre-provision net revenue on a quarterly basis.

H.8 Assets and Liabilities of Commercial Banks in the United States

The H.8 release provides an estimated weekly aggregate balance sheet for all commercial banks in the United States. The H.8 estimates are primarily based on data reported weekly by a voluntary authorized panel of 850 domestically chartered banks and foreign-related institutions, along with quarterly Call Report data for commercial banks that are not included in the voluntary authorized panel.

Notes on Data Sources and Terms

CAMELS Ratings

Following an examination of a commercial bank, the examiner's conclusions regarding the overall condition of the bank are summarized in a "composite" rating assigned in accordance with guidelines provided under the Uniform Financial Institution Rating System. The composite rating represents an overall appraisal of six key assessment areas: Capital adequacy, Asset quality, Management, Earnings, Liquidity, and Sensitivity to market risk. Each assessment area also receives its own "component" rating, resulting in the bank's "CAMELS" ratings.

In addition to and separate from the interagency Uniform Financial Institutions Rating System, the Federal Reserve assigns a risk-management rating to all state member banks. The CAMELS composite and component ratings, as well as the risk-management rating, are assigned on a numeric scale of "1" to "5," with "1" being the highest, or best, possible rating. Thus, a bank with a composite rating of "1" requires the lowest level of supervisory attention while a 5-rated bank has the most critically deficient level of performance and therefore requires the highest degree of supervisory attention.

When evaluating the six key assessment areas and assigning a composite rating, the examiner weighs and evaluates all relevant factors for the assignment of and changes to supervisory ratings.

Common Equity Tier 1 Capital Ratio

The common equity tier 1 (CET1) capital ratio is defined as CET1 capital, which consists primarily of common stock and retained earnings, as a percent of risk-weighted assets. Advanced approaches institutions are required to report risk-weighted assets using an internal model-based approach and a standardized approach. An advanced approaches institution is subject to the lower of the ratios. Community banking organizations (CBOs) that have opted into the community bank leverage ratio (CBLR) framework are not required to report a CET1 capital ratio or risk-weighted assets.

Community Bank Leverage Ratio Framework

The CBLR framework allows qualifying CBOs to adopt a simple leverage ratio to measure capital adequacy. To qualify for the framework, a CBO must have less than $10 billion in total consolidated assets, have limited trading activity and off-balance-sheet exposure, meet the leverage ratio requirement, and not be part of an advanced approaches banking organization.

The leverage ratio requirement for the CBLR framework is defined with respect to tier 1 capital as a percent of average total consolidated assets for the quarter as reported on Schedule RC-K on the Call Report or Schedule HC-K on Form FR Y-9C, as applicable. A CBLR banking organization with a ratio above the requirement will not be subject to other capital and leverage requirements.

Consumer Loans

Consumer loans include credit cards, other revolving credit lines, automobile loans, and other consumer loans. These include single-payment loans, installment loans excluding automobile loans, and student loans.

Credit Default Swap Spread

The five-year CDS spread is the premium payment expressed as a proportion of the notional value of the debt that is being insured against default (typically $10 million in senior debt) in basis points. Data are based on daily polls of individual broker-dealers worldwide. Note that these broker quotes are typically not transaction prices. Data provided are for G-SIB firms only.

Delinquent Loans

Delinquent loans are the sum of loans that are past due for 30 or more days and nonaccrual loans.

LFI Ratings

The large financial institution rating system evaluates whether a firm possesses sufficient financial and operational strength and resilience to maintain safe and sound operations and comply with laws and regulations, including those related to consumer protection, through a range of conditions. It includes three components: (1) capital planning and positions; (2) liquidity risk management and positions; and (3) governance and controls.

Each component is rated based on a four-point non-numeric scale: Broadly Meets Expectations, Conditionally Meets Expectations, Deficient-1, and Deficient-2. A firm is deemed "well-managed" if it has at least two Broadly Meets Expectations or Conditionally Meets Expectations component ratings and no more than one Deficient-1 component rating. A firm is not deemed "well-managed" if it received a Deficient-1 for two or more component ratings. A firm would also not be deemed "well-managed" if it receives a Deficient-2 for any component ratings.

Liquid Assets

Liquid assets are cash plus estimates of securities that qualify as high-quality liquid assets, as defined by the Board's liquidity coverage ratio rule.

Market Leverage Ratio

The market leverage ratio is defined as the ratio of the firm's market capitalization to the sum of market capitalization and the book value of liabilities. This ratio can be considered a market-based measure of a firm's capital (expressed in percentage points). Data provided are for GSIB firms only.

Net Interest Margin

Net interest margin measures a bank's yield on its interest-bearing assets after netting out interest expense.

Provisions

Provisions represent the amount necessary to adjust credit loss reserves to reflect management's current estimate of expected credit losses. Provisions are recorded as an expense item on the bank's income statement.

Residential Real Estate Loans

Residential real estate loans refer to loans secured by 1–4 family residential properties, including revolving, open-end loans secured by 1–4 family residential properties and extended under lines of credit; closed-end loans secured by first liens on 1–4 family residential properties; and closed-end loans secured by junior (i.e., other than first) liens on 1–4 family residential properties.

RFI Ratings

The RFI composite rating represents an overall assessment of three components covered under the RFI rating system: Risk management, Financial condition, and Impact of the non-depository entities on the subsidiary depository institutions.

Each component is rated based on a "1" to "5" numeric scale. A "1" numeric rating indicates the highest rating, strongest performance and practices, and least degree of supervisory concern. A "5" numeric rating indicates the lowest rating, weakest performance, and highest degree of supervisory concern. Holding companies that are rated "1" or "2" are generally in satisfactory condition, while banks that are rated "3," "4," or "5" are in less-than-satisfactory condition.

Tiering of Regulation

Federal Reserve Board regulations use tiers for domestic and foreign banks and holding companies to match requirements and risk profiles more closely. The framework sorts institutions with $100 billion or more in total assets into four categories based on several factors, including asset size, cross-jurisdictional activity, reliance on weighted short-term wholesale funding, nonbank assets, and off-balance-sheet exposure (table A.1).

Table A.1. List of domestic and foreign firms, by category, as of 2025:Q4

Top Holder

All data, unless otherwise noted, refer to the top-holder data. This population generally comprises top-tier Call Report filers and top-tier FR Y-9C filers, including depository SLHCs and FBOs. In instances where a top-tier holding company does not file the FR Y-9C, we combine financial data of subsidiary banks/thrifts to approximate the consolidated financial data of the holding company. Commercial and insurance SLHCs, cooperative banks, and non-deposit trust companies are excluded from the top-holder population.

Well Capitalized Metric

For the purposes of this publication, institutions that met the capital ratio requirements for the "well capitalized" designation according to the Prompt Corrective Action guidelines as they existed in each quarter are considered well capitalized.¹ As of 2025:Q4, an insured depository institution was considered well capitalized if it had a total risk-based capital ratio of 10.0 percent or more, a tier 1 risk-based capital ratio of 8.0 percent or more, a CET1 capital ratio of 6.5 percent or more, and a tier 1 leverage ratio of 5 percent or more.² Beginning on July 1, 2026, qualifying community banks that elected to use the CBLR framework and maintained a leverage ratio of greater than 8 percent are considered well capitalized.³

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1. See the Federal Deposit Insurance Corporation, Federal Deposit Insurance Act, Section 38 Prompt Corrective Action for additional information. Return to text

2. For an insured depository institution that is a subsidiary of a GSIB, a supplementary leverage ratio of 6.0 percent or more. For the purposes of this publication, this requirement was not applied to institutions. Return to text

3. Effective July 1, 2026, the minimum leverage ratio for the CBLR framework was lowered to 8 percent. Return to text