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7/25/24, 11:08 AM

FRB: Press Release--Final rule on capital requirements for asset-backed commercial paper programs--July 20, 2004

Office of the Comptroller of the Currency
Board of Governors of the Federal Reserve System
Federal Deposit Insurance Corporation
Office of Thrift Supervision

Joint Press Release

For Immediate Release

July 20, 2004

Agencies Issue Final Rule on Capital Requirements for
Asset-Backed Commercial Paper Programs
The federal banking and thrift regulatory agencies today issued a final rule (393 KB PDF)
amending their risk-based capital standards. The rule permits sponsoring banks, bank
holding companies, and thrifts (banking organizations) to continue to exclude from their
risk-weighted asset base for purposes of calculating the risk-based capital ratios assetbacked commercial paper (ABCP) program assets that are consolidated onto sponsoring
banking organizations' balance sheets as a result of Financial Accounting Standards Board
Interpretation No. 46, Consolidation of Variable Interest Entities, as revised (FIN 46-R).
This provision of the final rule will make permanent an existing interim final rule.
The final rule also requires banking organizations to hold risk-based capital against eligible
ABCP liquidity facilities with an original maturity of one year or less that provide liquidity
support to ABCP by imposing a 10 percent credit conversion factor on such facilities.
Eligible ABCP liquidity facilities with an original maturity exceeding one year remain
subject to the current 50 percent credit conversion factor. Ineligible liquidity facilities are
treated as direct credit substitutes or recourse obligations and are subject to a 100 percent
credit conversion factor. The resulting credit equivalent amount is then risk weighted
according to the underlying assets, after consideration of any collateral, guarantees, or
external ratings, if applicable. All liquidity facilities that provide liquidity support to ABCP
will be treated as eligible liquidity facilities for a one-year transition period.
The rule, which will be published shortly in the Federal Register, will become effective on
September 30, 2004.
The Federal Register notice is attached.
Attachment (393 KB PDF)
Federal Reserve Andrew Williams 202-452-2955
FDIC
OCC
OTS

David Barr
Kevin Mukri
Erin Hickman

202-898-6992
202-874-5770
202-906-6677

2004 Banking and consumer regulatory policy
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7/25/24, 11:08 AM

FRB: Press Release--Final rule on capital requirements for asset-backed commercial paper programs--July 20, 2004

Last update: July 20, 2004

https://www.federalreserve.gov/boarddocs/press/bcreg/2004/20040720/default.htm

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