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7/25/24, 9:22 AM

FRB: Press Release -- Request for comment on a joint proposal amending risk-based capital standards -- October 23, 1997

Release Date: October 23, 1997

For immediate release
The Federal Reserve Board today requested public comment on a joint interagency
proposal to amend respective risk-based capital standards for banks, bank holding
companies and thrifts with regard to the treatment of certain unrealized revaluation
gains on equity securities.
These gains are reported as a component of equity capital under generally accepted
accounting principals (GAAP), but are not currently included in regulatory capital
under the federal banking agencies capital standards.
Comment is requested by December 26, 1997.
The proposal, if adopted as a final rule, would establish uniform interagency rules
permitting institutions to include in supplementary (Tier 2) capital up to 45 percent of
unrealized gains on certain available-for-sale equity securities.
The proposal, which is consistent with the prudential standards of the Basle Accord,
also is being issued by the Office of the Comptroller of the Currency, the Federal
Deposit Insurance Corporation, and the Office of Thrift Supervision.
The interagency notice is attached.
Summary and proposed rule (42 KB PDF)
1997 Banking and consumer regulatory policy
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Last update: October 24, 1997, 5:00 PM

https://www.federalreserve.gov/boarddocs/press/boardacts/1997/19971023/

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