| Similar Articles |
|---|
 |
| OCC Bulletin |
Regulatory Capital: Asset-Backed Commercial Paper Final Rule Date: August 11, 2004. The final rule amends the risk-based capital standards for the treatment of assets in asset-backed commercial paper programs consolidated under the Financial Accounting Standards Board Interpretation No. 46, Consolidation of Variable Interest Entities.   |
OCC Bulletin
April 28, 2004
Tommy Snow |
Regulatory Capital - Asset-Backed Commercial Paper Programs Interim final rule on asset-backed commercial paper programs published in the Federal Register on April 26. |
OCC Bulletin
December 28, 2006 |
Risk-Based Capital: Domestic Capital Modifications This Notice of Proposed Rulemaking is applicable to banking organizations that are not subject to the Basel II NPR that was separately proposed on September 25, 2006. |
OCC Bulletin
August 4, 2005 |
Regulatory Capital: Asset-Backed Commercial Paper Liquidity Facilities A jointly issued interagency guidance clarifies the application of the asset quality test set forth in the agencies' final risk-based capital rule on the consolidation of asset-backed commercial paper (ABCP) programs. |
OCC Bulletin
October 20, 2005 |
Risk-Based Capital: Domestic Capital Modifications The Advance Notice of Proposed Rulemaking suggests modifications to our domestic risk-based capital rules, which are based on the 1988 Basel Accord (Basel I). |
OCC Bulletin
September 29, 2000 |
Risk-Based Capital -- Residual Interests This bulletin transmits a proposed rule on residual interests that would alter the risk-based capital treatment of certain residual interests in asset securitizations or other transfers of financial assets... |
OCC Bulletin
September 25, 2006 |
Proposed Revisions to (1) Risk- Based Capital Rule Implementing the new Basel Capital Accord and (2) Market Risk Rule This bulletin briefly summarizes two Notices of Proposed Rulemaking. The first NPR would implement new risk-based capital requirements for large or internationally active U.S. banking organizations. The second NPR proposes changes to the current risk-based capital charge for market risk. |
OCC Bulletin
December 6, 2001 |
Risk-Based Capital-Recourse, Direct Credit Substitutes and Residual Interests The final rule amends the agencies' regulatory capital standards to align more closely the risk-based capital treatment of recourse obligations and direct credit substitutes... |
OCC Bulletin
November 3, 2000 |
Risk-Based Capital--Simplified Framework for Non-Complex Institutions Currently, banks and thrifts are required to maintain minimum levels of risk-based capital under a framework established by the 1988 Capital Accord. The Agencies believe that the size, complexity, and risk profile of many banking institutions may warrant the application of a simplified capital framework. |
OCC Bulletin
February 28, 2006 |
Bank Secrecy Act/Anti-Money Laundering The Financial Crimes Enforcement Network (FinCEN) Final Rule and Proposed Rule for Special Due Diligence Programs for Certain Foreign Accounts |
OCC Bulletin
July 15, 1999 |
Summary of the Basel Committee's Consultative Document: "A New Capital Adequacy Framework" The paper describes a framework for bank supervision and regulation that contains three "pillars" -- a regulatory capital minimum, an enhanced supervisory review process, and more effective use of market discipline through disclosure. |
OCC Bulletin
December 8, 2000 |
Risk-Based Capital -- Securities Borrowing Transactions This bulletin transmits an interim rule and a request for comment on the risk-based capital treatment of securities borrowing transactions in which the borrower of the security posts cash collateral... |
OCC Bulletin
May 17, 2002 |
Interagency Advisory Interagency advisory on the regulatory capital treatment of accrued interest receivable related to credit card securitizations... |
OCC Bulletin
December 4, 2002 |
Accrued Interest Receivable This clarifies the appropriate accounting treatment for banking organizations that securitize credit card receivables and record an asset commonly referred to as an Accrued Interest Receivable. |
OCC Bulletin
March 10, 2000 |
Risk-Based Capital-Recourse and Direct Credit Substitutes This bulletin transmits a proposed rule that would amend the OCC's risk-based capital regulations to treat direct credit substitutes and recourse obligations consistently and would incorporate the use of credit ratings as an indicator of a bank's risk of loss... |
CFO
March 1, 2003
Randy Myers |
Anxiety's Price New regulations call into question the value of off-balance-sheet financing, if only because of their impact on bankers' fees. |
OCC Bulletin
February 23, 2006 |
Risk-Based Capital -- Securities Borrowing Transactions: Final Rule This bulletin transmits a final rule on the risk-based capital treatment of securities borrowing transactions in which the borrower of the security posts cash collateral. |
Bank Director
3rd Quarter 2010
Jonathan Joseph |
Return of the Fortress Balance Sheet Since traditional noncumulative perpetual preferred stock is treated as Tier 1 capital, it should be considered to improve capital strength. |
OCC Bulletin
April 13, 2005 |
Interagency Guidance for Determination of Risk- Based Capital for Unrated Direct Credit Substitutes Extended to Asset-Backed Commercial Paper Programs The provisions included in this policy statement are effective immediately. |
FDIC FYI
January 14, 2003 |
Basel and the Evolution of Capital Regulation: Moving Forward, Looking Back How much capital is enough? How bank regulators have answered this question during the post World War II period has been shaped by two contending strands of thought. |
OCC Bulletin
December 6, 2000 |
Risk-Based Capital The Agencies are proposing to modify the risk-based capital treatment on claims against certain securities firms. The proposal would reduce the risk weight on claims on, or guaranteed by, qualifying securities firms to 20 percent from 100 percent... |
OCC Bulletin
December 13, 1999 |
Interagency Guidance on Asset Securitization Activities During recent examinations, our examiners have noted an unacceptable number of national banks with risk management systems or internal control infrastructures insufficient to support the institution's securitization activities. |
CFO
October 1, 2003
Hilary Rosenberg |
Longer Paper Routes Banks have gone to greater lengths to keep assets off their balance sheets. That means higher prices for commercial paper. |
OCC Bulletin
November 15, 1999 |
Risk-Based Capital Interpretations Credit Derivatives A new issuance addresses the risk-based capital treatment of certain synthetic securitization transactions involving credit derivatives. The objective of these capital interpretations is to recognize the effective transference of the economic risk of loss in these transactions... |
CFO
June 1, 2003
Tim Reason |
Securitization: False Security? Corporate insolvencies are testing whether securitization of illiquid corporate assets (such as receivables) is a stable structure or a flimsy facade. The legal standing of such transactions is unclear. |
CFO
Andrew Osterland |
Commercial Paper Chase If banks have to come clean about their off-balance-sheet leverage, get ready to pay more for money. |
OCC Bulletin
May 29, 2003 |
Application of Recent Corporate Governance Initiatives to Non-Public Banking Organizations A response to questions the agencies have received concerning whether they intend to require banking organizations to comply with the provisions of the Sarbanes-Oxley Act or the proposed NYSE and NASDAQ listing standards if the banking organizations are not public companies or otherwise subject to the provisions through other laws. |
CFO
November 1, 2007
Vincent Ryan |
Debt in Disguise The boundaries between receivables securitizations and loans are blurring. |
CFO
May 15, 2012
Sarah Johnson |
FASB Stands Pat on Reviled Tax Rule Despite widespread opposition to the standard governing uncertain tax positions, FIN 48 won't go through the board's rulemaking process again. |
FDIC FYI
March 25, 2004 |
The Evolving Role of Commercial Banks in U.S. Credit Markets A careful analysis of U.S. financial sector data shows that banks' share of the financial services market has not shrunk to the extent that is commonly asserted. Moreover, banks have assumed leading roles in providing some of the newer types of financial services products, such as credit card securitizations and mortgage banking services. |
OCC Bulletin
May 23, 2002 |
Implicit Recourse in Asset Securitization The purpose of this guidance is to assist both bankers and examiners in assessing what types of post-sale actions may, or may not, constitute implicit recourse... |
OCC Bulletin
October 12, 2005 |
Authentication in an Internet Banking Environment This updated interagency guidance specifically addresses the need for risk-based assessment, customer awareness and security measures to authenticate customers using a financial institution's Internet-based services. |
Finance & Development
June 2009
S. Raihan Zamil |
Viewpoint: Regulatory Philosophy Matters Risk-based supervision sought to spur innovation and reward good behavior but helped bring about the global financial crisis. |
Bank Director
2nd Quarter 2010
Eugene A. Ludwig |
Discerning the New Financial Services Landscape The former U.S. Comptroller of the Currency and vice chairman of Bankers Trust/Deutsche Bank, offers his views on what is likely to come out of upcoming reform legislation as well as areas that are far from clear. |
