[Federal Register Volume 82, Number 22 (Friday, February 3, 2017)]
[Notices]
[Pages 9273-9277]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-02255]


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DEPARTMENT OF THE TREASURY

Office of the Comptroller of the Currency


Agency Information Collection Activities: Revision of an Approved 
Information Collection; Submission for OMB Review; Company-Run Annual 
Stress Test Reporting Template and Documentation for Covered 
Institutions With Total Consolidated Assets of $50 Billion or More 
Under the Dodd-Frank Wall Street Reform and Consumer Protection Act

AGENCY: Office of the Comptroller of the Currency, Treasury (OCC).

ACTION: Notice and request for comment.

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SUMMARY: The OCC, as part of its continuing effort to reduce paperwork 
and respondent burden, invites the general public and other Federal 
agencies to comment on a revision to this information collection, as 
required by the Paperwork Reduction Act of 1995 (PRA). An agency may 
not conduct or sponsor, and a respondent is not required to respond to, 
an information collection unless it displays a currently valid Office 
of Management and Budget (OMB) control number. Currently, the OCC is 
finalizing a revision to a regulatory reporting requirement for 
national banks and federal savings associations titled, ``Company-Run 
Annual Stress Test Reporting Template and Documentation for Covered 
Institutions with Total Consolidated Assets of $50 Billion or More 
under the Dodd-Frank Wall Street Reform and Consumer Protection Act.'' 
The OCC also is giving notice that it has sent the collection to OMB 
for review.

DATES: Comments must be received by March 6, 2017.

ADDRESSES: Because paper mail in the Washington, DC area and at the OCC 
is subject to delay, commenters are encouraged to submit comments by 
email, if possible. Comments may be sent to: Legislative and Regulatory 
Activities Division, Office of the Comptroller of the Currency, 
Attention: 1557-0319, 400 7th Street SW., Suite 3E-218, Mail Stop 9W-
11, Washington, DC 20219. In addition, comments may be sent by fax to 
(571) 465-4326 or by electronic mail to [email protected]. You may 
personally inspect and photocopy comments at the OCC, 400 7th Street 
SW., Washington, DC 20219. For security reasons, the OCC requires that 
visitors make an appointment to inspect comments. You may do so by 
calling (202) 649-6700 or, for persons who are deaf or hard of hearing, 
TTY, (202) 649-5597. Upon arrival, visitors will be required to present 
valid government-issued photo identification and submit to security 
screening in order to inspect and photocopy comments.
    All comments received, including attachments and other supporting 
materials, are part of the public record and subject to public 
disclosure. Do not include any information in your comment or 
supporting materials that you consider confidential or inappropriate 
for public disclosure.
    Additionally, please send a copy of your comments by mail to: OCC 
Desk Officer, 1557-0319, U.S. Office of Management and Budget, 725 17th 
Street NW., #10235, Washington, DC 20503, or by email to: oira 
[email protected].

FOR FURTHER INFORMATION CONTACT: Shaquita Merritt, OCC Clearance 
Officer, (202) 649-5490 or, for persons who are deaf or hard of 
hearing, TTY, (202) 649-5597, Legislative and Regulatory Activities 
Division, Office of the Comptroller of the Currency, 400 7th St. SW., 
Washington, DC 20219. In addition, copies of the templates referenced 
in this notice can be found on the OCC's Web site under News and 
Issuances (http://www.occ.treas.gov/tools-forms/forms/bank-operations/stress-test-reporting.html).

SUPPLEMENTARY INFORMATION: The OCC is requesting comment on the 
following revision to an approved information collection:
    Title: Company-Run Annual Stress Test Reporting Template and 
Documentation for Covered Institutions with Total Consolidated Assets 
of $50 Billion or More under the Dodd-Frank Wall Street Reform and 
Consumer Protection Act.
    OMB Control No.: 1557-0319.
    Description: Section 165(i)(2) of the Dodd-Frank Wall Street Reform 
and Consumer Protection Act \1\ (Dodd-Frank Act) requires certain 
financial companies, including national banks and federal savings 
associations, to conduct annual stress tests \2\ and requires the 
primary financial regulatory agency \3\ of those financial companies to 
issue regulations implementing the stress test requirements.\4\ A 
national bank or federal savings association is a ``covered 
institution'' and therefore subject to the stress test requirements if 
its total consolidated assets are more than $10 billion. Under section 
165(i)(2), a covered institution is required to submit to the Board of

[[Page 9274]]

Governors of the Federal Reserve System (Board) and to its primary 
financial regulatory agency a report at such time, in such form, and 
containing such information as the primary financial regulatory agency 
may require.\5\ On October 9, 2012, the OCC published in the Federal 
Register a final rule implementing the section 165(i)(2) annual stress 
test requirement.\6\ This rule describes the reports and information 
collections required to meet the reporting requirements under section 
165(i)(2). These information collections will be given confidential 
treatment to the extent permitted by law (5 U.S.C. 552(b)(4)).
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    \1\ Public Law 111-203, 124 Stat. 1376, July 2010.
    \2\ 12 U.S.C. 5365(i)(2)(A).
    \3\ 12 U.S.C. 5301(12).
    \4\ 12 U.S.C. 5365(i)(2)(C).
    \5\ 12 U.S.C. 5365(i)(2)(B).
    \6\ 77 FR 61238 (October 9, 2012) (codified at 12 CFR 46).
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    In 2012, the OCC first implemented the reporting templates 
referenced in the final rule. See 77 FR 49485 (August 16, 2012) and 77 
FR 66663 (November 6, 2012). The OCC proposed revisions to these 
reporting templates on November 16, 2016.\7\ The OCC is now finalizing 
these revisions as described below.
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    \7\ 81 FR 70717.
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    The OCC intends to use the data collected to assess the 
reasonableness of the stress test results of covered institutions and 
to provide forward-looking information to the OCC regarding a covered 
institution's capital adequacy. The OCC also may use the results of the 
stress tests to determine whether additional analytical techniques and 
exercises could be appropriate to identify, measure, and monitor risks 
at the covered institution. The stress test results are expected to 
support ongoing improvement in a covered institution's stress testing 
practices with respect to its internal assessments of capital adequacy 
and overall capital planning.
    The OCC recognizes that many covered institutions with total 
consolidated assets of $50 billion or more are required to submit 
similar reports to the Board using reporting form FR Y-14A.\8\ The OCC 
also recognizes the Board has modified the FR Y-14A and, to the extent 
practical, the OCC has kept its reporting requirements consistent with 
the Board's FR Y-14A in order to minimize burden on covered 
institutions.\9\
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    \8\ http://www.federalreserve.gov/reportforms.
    \9\ 81 FR 93917 (December 22, 2016).
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    The OCC also recognizes that the Board has proposed an amendment to 
its Capital Plan and Stress Testing rule and that the Board's proposed 
amendment includes modified reporting requirements for bank holding 
companies (BHCs) categorized by the Board as large and noncomplex 
firms.\10\ One commenter urged the OCC to adopt similar modified 
reporting requirements for covered institutions, as well as additional 
reporting relief for covered institutions. In order to minimize 
regulatory burden, the OCC is applying similar changes for a subset of 
covered institutions. In particular, the OCC is not requiring covered 
institutions that are subsidiaries of large, non-complex firms, as 
defined by the Board, to complete the sub-schedules identified in the 
Board's revisions.
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    \10\ 81 FR 67239 (September 30, 2016) (``Under the proposal, 
large and noncomplex firms would no longer be required to complete 
several elements of the FR Y-14A Schedule A (Summary), including the 
Securities OTTI methodology sub-schedule, Securities Market Value 
source sub-schedule, Securities OTTI by security sub-schedule, the 
Retail repurchase sub-schedule, the Trading sub-schedule, 
Counterparty sub-schedule, and Advanced RWA sub-schedule.'').
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    In addition to the changes that parallel the Board's changes to the 
FR Y-14A, the OCC is also implementing a new supplemental schedule to 
collect certain items not included in the Board's FR Y-14A. It is 
anticipated that this data will help the OCC better understand and 
monitor salient risks at covered institutions.

Revisions to Reporting Templates for Institutions With $50 Billion or 
More in Assets

    The revisions to the DFAST-14A reporting templates consist of the 
following:
     Adding line items to the Regulatory Capital Instruments 
Schedule.
     Updating the Summary Schedule to collect items related to 
the supplementary leverage ratio.
     Removing sub-schedules of the Operational Risk Schedule 
for all covered institutions and adding sub-schedules to the 
Operational Risk Schedule for a subset of covered institutions.
     Creating a new supplemental schedule to collect certain 
items not included in the Board's FR Y-14A.
     Requiring a bank-specific scenario. Covered institutions 
would be required to submit bank-specific baseline and stress 
scenarios.
     Requiring the assumption of largest counterparty default. 
The largest trading covered institutions that also submit the Global 
Market Shock scenario would be required to assume the default of their 
largest counterparty in the supervisory severely adverse and adverse 
scenarios.

Bank-Specific Scenarios

    Covered institutions will be required to submit bank-specific 
baseline and bank-specific stress scenarios and associated projections 
for the 2017 annual stress testing submission. While supervisory 
scenarios provide a homogeneous scenario and a consistent market-wide 
view of the condition of the banking sector, these prescribed scenarios 
may not fully capture all of the risks that may be associated with a 
particular institution. The revisions require covered institutions to 
provide bank-specific baseline and bank-specific stress scenarios.
    The OCC recognizes that the Board requires BHCs to submit BHC-
specific baseline and stress scenarios and projections. Where OCC 
covered institutions also submit BHC-specific scenarios, bank-specific 
scenarios must be consistent with the BHC-specific scenarios.
    One commenter objected to the submission of bank-specific 
scenarios. The commenter argued that the submission of a bank-specific 
scenario would be duplicative with the submission of a BHC-specific 
scenario if a covered institution subsidiary constitutes nearly all of 
the BHC's assets. The commenter also argued that, if a covered 
institution represents a smaller fraction of a BHC's assets, then it is 
inappropriate for the bank-specific scenario to be consistent with the 
BHC-specific scenario. The commenter further asked whether the OCC and 
the Board would draw the same conclusions on the adequacy of the BHC-
specific versus bank-specific scenarios.
    While the bank-specific scenario results may be broadly similar to 
the BHC-specific scenario results, especially for holding companies 
where the covered institution includes an overwhelming majority of the 
holding company's total assets and exposures, the holding company's 
nonbank assets may contain risks that are materially different from the 
rest of the holding company's exposures. Applying the bank-specific 
scenario against the covered institution's exposures ensures that 
supervisory analysis is conducted on the covered institution's reported 
numbers, rather than OCC estimates interpolated from results at the 
holding-company level. Furthermore, the holding company and the 
subsidiary national bank or federal savings association may implement 
different capital actions which may result in different capital 
outcomes between the BHC and bank-specific scenarios. Therefore, the 
bank-specific scenario may potentially result in a different assessment 
from the BHC-specific scenario.

[[Page 9275]]

Largest Counterparty Default

    Covered institutions that complete the Global Market Shock are also 
required to complete the Largest Counterparty Default component. The 
completion of the Largest Counterparty Default component is currently 
required by the Board, and the OCC is adopting a similar requirement to 
enhance consistency and comparability of BHC and bank results.

OCC Supplemental Schedule

    The revisions include a new supplemental schedule that collects 
additional information not included in the FR Y-14A. This schedule 
collects additional data on auto lending, commercial exposures, and 
non-U.S. exposures. The schedule also collects information relevant to 
the calculation of the Supplementary Leverage Ratio.\11\
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    \11\ For the OCC Supplemental Schedule, the OCC anticipates that 
covered institutions will use existing models and methodologies to 
furnish the requested information, which provides a more granular 
view on information provided elsewhere in the DFAST-14A. Covered 
institutions should not develop new models or methodologies just to 
provide the loss, balance, provision, and allowance numbers 
requested in the OCC Supplemental Schedule. If existing models and 
methodologies do not generate data at the requested level of 
granularity, covered institutions may use allocations, expert 
judgment, or other methods for projections of balances, losses, and 
allowances. Covered institutions should supply appropriate 
documentation explaining their approach. Institutions should not 
supply ``N/A'' for any fields in the supplemental schedule. If the 
covered institution does not meet the materiality threshold for a 
given item, the institution should leave this item blank.
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    One commenter indicated that covered institutions may have the data 
required for the Supplemental Schedule but that this data may not be 
segmented in the manner used by the Supplemental Schedule. Another 
commenter noted that covered institutions do not have systems in place 
to report the level of granularity required in the schedule, as much of 
the additional information would require substantial systems revisions 
and information technology changes. The OCC understands that existing 
data systems and processes may not be currently designed to align with 
the specific loan types, product types, and other classifications 
delineated on the OCC Supplemental Schedule. As indicated in the OCC's 
proposal, covered institutions should not develop new models or 
methodologies to provide the loss, balance, provision, and allowance 
numbers requested in the OCC Supplemental Schedule. Instead, 
institutions should use existing models and methodologies to furnish 
the requested information. The OCC expects covered institutions to use 
reasonable efforts to supply the data requested by the Supplemental 
Schedule. Also, most items in the OCC Supplemental Schedule include 
materiality thresholds to ensure that only sizeable portfolios and 
exposures, as measured in terms of total assets and as a percentage of 
tier 1 capital, are reported.
    One commenter noted that the additional information to be collected 
in the OCC Supplemental Schedule is already received by the OCC from 
other sources. Certain line items requested in the OCC Supplemental 
Schedule are contained in the Call Report; however, the Call Report 
collects historical information, whereas the OCC Supplemental Schedule 
collects forward-looking projections. Existing sources of information 
do not contain the forward-looking projections which are essential to 
evaluating impact on capital adequacy in adverse and severely adverse 
macroeconomic conditions.
    One commenter suggested that covered institutions will need clear 
instructions about what each line in the Supplemental Schedule 
requires. Another commenter requested that the Supplemental Schedule be 
dropped in its entirety from the final template. Another commenter 
provided detailed feedback on the proposed line items. This commenter 
recommended that (a) owner-occupied commercial real estate (CRE) loans 
be reclassified as commercial and industrial (C&I) loans, especially 
since the Board classifies these loans as C&I in the FR Y-14Q Schedule; 
(b) line items relating to portfolio vacancy rates and weighted-average 
loan to value (LTV) be removed from the schedule; (c) more guidance be 
provided on calculating counterparty funding value adjustment (FVA) 
losses; (d) institutions not be required to submit historical data for 
line items relating to C&I exposures; (e) the OCC provide analysis of 
the purported benefits of the additional information to be provided in 
the Supplemental Schedule; and (f) institutions whose internal modeling 
practices do not align to the regulatory definition with respect to the 
additional granularity in the OCC Supplemental Schedule be permitted to 
use a pro-rata allocation approach or to note ``N/A'' as applicable.
    For certain line items, the OCC has provided North American 
Industry Classification System (NAICS) code industry mappings to 
indicate which obligor-types must be included. Additionally, in the 
final instructions, the OCC has provided additional clarity on which 
obligors must be included for non-U.S. exposures. Line items pertaining 
to leverage exposure for the Supplementary Leverage Ratio are defined 
in the same way as analogous line items contained in the DFAST-14A 
Regulatory Capital Transitions Schedule. In regards to (a), we have re-
categorized these line items as C&I loans rather than CRE loans. For 
(b), we have removed line items for portfolio vacancy rates and 
weighted-average committed LTV throughout the schedule. For (c), only 
those institutions that fill out the trading worksheet are responsible 
for completing this line item. Institutions that do not consider 
counterparty FVA losses within their counterparty credit modeling 
should not complete this item. Institutions that are currently 
calculating counterparty FVA losses should use existing calculations to 
fill out this item and provide information on how this item was 
calculated in the bank's supporting documentation. For (d), as the 
Supplemental Schedule only collects information on the current quarter 
and projected quarters, historical balances and/or losses need not be 
submitted. For (e) and (f), the OCC considers those items included in 
the OCC Supplemental Schedule as material risks which are necessary for 
monitoring and assessing a covered institution's capital adequacy and 
capital planning process. Covered institutions that cannot use existing 
models and methodologies to furnish requested information on the OCC 
Supplemental Schedule may use allocations, expert judgment, or other 
methods for projections of balances, losses, and allowances if data is 
not available at the requested level of granularity. Covered 
institutions should supply appropriate documentation explaining their 
approach. Institutions should not supply ``N/A'' for any fields in the 
Supplemental Schedule. If the covered institution does not meet the 
materiality threshold for a given item, the institution should leave 
this item blank.
    One commenter requested a delay of at least one year before 
requiring submission of the Supplemental Schedule. According to the 
commenter, submissions of this data would require changes in internal 
processes. Another commenter requested a delay of unspecified length 
for the same reasons. As mentioned, covered institutions are expected 
to use existing models and methodologies and to undertake reasonable 
effort to furnish requested information. It is not the OCC's intent to 
cause institutions to redesign existing processes to complete the 
Supplemental Schedule. The OCC considers those items included in the 
OCC

[[Page 9276]]

Supplemental Schedule as material risks which are necessary for 
monitoring and assessing a covered institution's capital adequacy and 
capital planning process.

Summary Schedule--Applicability

    Effective for DFAST 2017, covered institutions that are 
subsidiaries of large, non-complex firms, as defined by the Board, are 
not required to report the following sub-schedules of the Summary 
Schedule: Securities OTTI methodology sub-schedule, Securities Market 
Value source sub-schedule, Securities OTTI by security sub-schedule, 
Retail repurchase sub-schedule, Trading sub-schedule, Counterparty sub-
schedule, and Advanced RWA sub-schedule.\12\ This change increases 
consistency between the DFAST-14A and the FR Y-14A.
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    \12\ All firms will be required to report line item 138 of the 
income statement, as that line item is currently derived from the 
Retail repurchase sub-schedule.
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Other Reporting Template and Instruction Changes

    The other revisions to the DFAST-14A consist of clarifying 
instructions, adding and removing schedules, adding, deleting, and 
modifying existing data items, and altering the as-of dates. These 
changes increase consistency between the DFAST-14A and the FR Y-14A and 
the Call Report.

Summary Schedule, Standardized RWA Worksheet

    The revision includes multiple line item changes intended to 
promote consistency with the FR Y-14A and ensure the collection of 
accurate information.

Summary Schedule, Capital Worksheet

    Covered institutions are required to estimate their Supplementary 
Leverage Ratio for the planning horizon beginning on January 1, 2018. 
The OCC is adding two items to the Summary Schedule: Supplementary 
Leverage Ratio Exposure (SLR Exposure) and Supplementary Leverage Ratio 
(the SLR). The SLR is a derived field.
    In addition, to collect more precise information regarding deferred 
tax assets (DTAs), the OCC is modifying one existing item on the 
Capital--DFAST worksheet of the Summary Schedule. The OCC is changing 
existing item 112 on the Capital--DFAST worksheet of the Summary 
Schedule, ``Deferred tax assets arising from temporary differences that 
could not be realized through net operating loss carrybacks, net of 
deferred tax liabilities (DTLs), but before related valuation 
allowances,'' to ``Deferred tax assets arising from temporary 
differences, net of DTLs.'' A covered institution in a net DTL position 
must report this item as a negative number. This modification provides 
more specific information about the components of the ``DTAs arising 
from temporary differences that could not be realized through net 
operating loss carrybacks, net of related valuation allowances and net 
of DTLs'' subject to the common equity tier 1 capital deduction 
threshold.
    The revisions also remove certain items that pertained to the 
capital regulations in place before the adoption of the Basel III final 
rule.

Summary Schedule, Counterparty Worksheet

    The OCC is adding the item ``Other counterparty losses'' to the 
counterparty worksheet of the Summary Schedule.

Summary Schedule, Retail ASC 310-30

    One commenter noted that the ASC 310-30 Schedule had been omitted 
from the templates but had not been discussed in the PRA notice. This 
sub-schedule has been removed, effective for the DFAST 2017 submission. 
This change had already been finalized in the OCC's 2016 Final PRA 
notice.

Operational Risk Schedule

    The revisions remove and add sub-schedules to the Operational Risk 
Schedule to ensure the collection of accurate information. The OCC is 
adding two sub-schedules and modifying the supporting documentation 
requirements for this schedule. First, the new Material Risk 
Identification sub-schedule collects information on a covered 
institution's material operational risks included in loss projections 
based on their risk management framework. Second, the new Operational 
Risk Scenarios sub-schedule collects a covered institution's 
operational risk scenarios included in the BHC Baseline and BHC Stress 
projections, a fundamental element of the framework.
    One commenter argued that the OCC should remove the operational 
risk component from the stress testing reporting forms. However, 
operational risk is a key element of the stress testing framework. 
Operational risk losses can significantly influence a covered 
institution's capital and earnings projections and thus comprises an 
integral part of stress testing.
    The adverse and severely adverse scenarios do not prescribe 
specific operational risk events that covered institutions must 
consider. Rather, institutions are instructed to identify their own 
idiosyncratic operational risk exposures as part of the material risk 
identification and scenario design process.
    The OCC proposed to eliminate the Operational Risk Historical 
Capital subsection and is adopting this proposal as final. In addition, 
in order to align with the Board's Y-14A reporting requirements, the 
OCC will only require the Material Risk Identification and Operational 
Risk Scenarios worksheets for a subset of covered institutions.
    One commenter recommended that the OCC revise its instructions to 
exclude operational losses from idiosyncratic or low-probability 
events. However, each covered institution is responsible for assessing 
the reasonableness of its operational risk loss projections. The 
decision of which operational risk events to include or omit is a key 
part of each covered institution's risk identification and scenario 
design process, and institutions use a combination of quantitative and 
qualitative approaches, as appropriate, to determine an estimate of 
operational risk losses. Prohibiting covered institutions from 
overlaying certain operational risk losses would represent a constraint 
to the covered institution's risk identification and would prevent the 
institution from considering its full range of potential operational 
risk outcomes.
    One commenter recommended that the OCC remove the Material Risk 
Identification worksheet and the Operational Risk Scenarios worksheet 
from the Operational Risk Schedule. In response to this comment and in 
order to align with the Board's Y-14A reporting requirements, the OCC 
will only require the Material Risk Identification and Operational Risk 
Scenarios worksheet for a subset of covered institutions. Specifically, 
institutions that are subsidiaries of large, non-complex firms, as 
defined by the Board, are not required to provide the Material Risk 
Identification and Operational Risk Scenarios sub-schedules.
    Although operational risk is evaluated as part of the OCC ongoing 
supervision, forecasted operational risk losses can significantly 
influence a covered institution's capital and earnings projections. 
Operational risk event types and loss projections may vary considerably 
from firm to firm, but results will provide significant insights on a 
covered institution's operational risk exposures and potential effect 
on capital and earnings estimates. Moreover, within each institution, 
year-over-year comparisons of operational risk estimates may indicate 
changes in

[[Page 9277]]

a covered institution's operational risk exposures due to factors such 
as changes in relationships with third-party vendors, overhaul of 
compliance management system, or potential new litigation exposures.

Response to Comments on Timing of Schedule Changes

    One commenter requested (a) a minimum of six months between the 
publication of final changes to the reporting templates and the 
effective date of the changes; (b) the effective date for changes be 
aligned with the release of the technical instructions related to the 
changes; (c) clarifying questions be addressed before the effective 
date of a change; and (d) the technical instructions accompanying any 
proposed changes in the reporting templates be subject to public notice 
and comment. The OCC recognizes the challenges with implementing 
changes in a timely and controlled manner, especially when the changes 
are finalized close to the effective date. The OCC continues to balance 
the need to collect additional information with the objective of 
providing as much time as is feasible in advance of implementation.
    In regards to the proposed changes contained in this notice, the 
OCC notes that the changes related to collecting components of the 
Supplementary Leverage Ratio on the Capital worksheet of the Summary 
Schedule allow for the incorporation of key measures of regulatory 
capital adequacy into the stress test. In the Operational Risk 
Schedule, the Material Risk Identification and Operational Risk 
Scenarios sub-schedules, which are not required for firms deemed 
``Large and Non-Complex,'' are often provided as part of the DFAST 
review in response to follow-up supervisory requests, so filling out 
these worksheets would simply formalize an existing process. Other 
changes are clarifying in nature: Streamlining the instructions, 
removing information, or aligning with the Board's FR Y-14A data 
collection. The OCC will continue to publish technical instructions as 
early as feasible.
    Type of Review: Revision.
    Affected Public: Businesses or other for-profit.
    Estimated Number of Respondents: 25.
    Estimated Total Annual Burden: 13,412.5.
    The OCC believes that the systems covered institutions use to 
prepare the FR Y-14 reporting templates to submit to the Board will 
also be used to prepare the reporting templates described in this 
notice. Comments continue to be invited on:
    (a) Whether the collection of information is necessary for the 
proper performance of the functions of the OCC, including whether the 
information has practical utility;
    (b) The accuracy of the OCC's estimate of the burden of the 
collection of information;
    (c) Ways to enhance the quality, utility, and clarity of the 
information to be collected;
    (d) Ways to minimize the burden of the collection on respondents, 
including through the use of automated collection techniques or other 
forms of information technology; and
    (e) Estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

     Dated: January 30, 2017.
Stuart Feldstein,
Director, Legislative and Regulatory Activities Division, Office of the 
Comptroller of the Currency.
[FR Doc. 2017-02255 Filed 2-2-17; 8:45 am]
BILLING CODE 4810-33-P