Proposed Revisions to Risk-Weighted Assets Portion of Schedule RC-R for Call Reports

Proposed Revisions to Risk-Weighted Assets Portion of Schedule RC-R for Call Reports

In June 2014, the FDIC, FRB and OCC released proposed revisions to the risk-weighted assets portion of Schedule RC-R, Regulatory Capital, in the Consolidated Reports of Condition and Income (Call Report).  The revised schedule incorporated the standardized approach for calculating risk-weighted assets under Basel III. Guidance was lacking in how to report BOLI.

In summary, our comment letter recommended that the regulators add Investment Fund Exposure line items that are similar to lines within the Advanced Approach RWA forms.  If that recommendation was not deemed viable, we suggested that the regulators provide additional guidance regarding how BOLI programs should be reflected in the RWA schedule.