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Regulatory Information
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2019-04-30
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Delay of Effective Date; Regulatory Capital Rule: Implementation and Transition of the Current Expected Credit Losses Methodology for Allowances and Related Adjustments to the Regulatory Capital Rule and Conforming Amendments to Other Regulations
Rules and Regulations
D09002ee1bdb78e6f
D09002ee1bdb78fe9
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Office of the Comptroller of the Currency
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org
United States Government Agency or Subagency
United States
Federal Reserve System
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org
United States Government Agency or Subagency
United States
Federal Deposit Insurance Corporation
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org
United States Government Agency or Subagency
On February 14, 2019, the Board of Governors of the Federal Reserve System (Board), the Federal Deposit Insurance Corporation (FDIC), and the Office of the Comptroller of the Currency (OCC) (collectively, the agencies) published in the Federal Register a final rule to address changes to credit loss accounting under U.S. generally accepted accounting principles, including banking organizations' implementation of the current expected credit losses methodology (CECL) (final rule). The final rule had an effective date of April 1, 2019, and provides that banking organizations may early adopt the final rule prior to that date. The agencies have determined that adelay of the effective date to July 1, 2019, is appropriate.
84 FR 11879
https://www.govinfo.gov/app/details/FR-2019-03-29/2019-06011
2019-06011
fr29mr19-1
RIN 1557-AE32
RIN 7100-AF04
RIN 3064-AE74
Docket ID OCC-2018-0009
Regulation Q
Docket No. R-1605
https://www.govinfo.gov/app/details/FR-2019-03-29/2019-06011
https://www.govinfo.gov/content/pkg/FR-2019-03-29/html/2019-06011.htm
https://www.govinfo.gov/content/pkg/FR-2019-03-29/pdf/2019-06011.pdf
1 p.
11879
11879
84 FR 11879
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12 CFR Part 208
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12 CFR Part 211
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12 CFR Part 217
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12 CFR Part 223
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12 CFR Part 225
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12 CFR Part 23
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12 CFR Part 24
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12 CFR Part 252
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12 CFR Part 3
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12 CFR Part 32
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12 CFR Part 324
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12 CFR Part 390
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12 CFR Part 46
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Title 12 Part 5
12 CFR Part 5
Regulation Identification Number 1557-AE32
RIN 1557-AE32
Regulation Identification Number 7100-AF04
RIN 7100-AF04
Regulation Identification Number 3064-AE74
RIN 3064-AE74
Delay of Effective Date; Regulatory Capital Rule: Implementation and Transition of the Current Expected Credit Losses Methodology for Allowances and Related Adjustments to the Regulatory Capital Rule and Conforming Amendments to Other Regulations; Federal Register Vol. 84, Issue
RULE
2019-06011
DEPARTMENT OF THE TREASURY
Office of the Comptroller of the Currency
FEDERAL RESERVE SYSTEM
FEDERAL DEPOSIT INSURANCE CORPORATION
2019-02-14
Docket ID OCC-2018-0009
Regulation Q
Docket No. R-1605
2019-06011
Final rule, delay of effective date.
On February 14, 2019, the Board of Governors of the Federal Reserve System (Board), the Federal Deposit Insurance Corporation (FDIC), and the Office of the Comptroller of the Currency (OCC) (collectively, the agencies) published in the Federal Register a final rule to address changes to credit loss accounting under U.S. generally accepted accounting principles, including banking organizations' implementation of the current expected credit losses methodology (CECL) (final rule). The final rule had an effective date of April 1, 2019, and provides that banking organizations may early adopt the final rule prior to that date. The agencies have determined that adelay of the effective date to July 1, 2019, is appropriate.
The effective date of the final rule published February 14, 2019 (84 FR 4222) is delayed until July 1, 2019. Banking organizations may early adopt this final rule prior to that date.
OCC: Kevin Korzeniewski, Counsel, Office of the Chief Counsel, (202) 649-5490; or for persons who are hearing impaired, TTY, (202) 649-5597.
Regulatory Capital Rule:
Implementation and Transition of the Current Expected Credit Losses Methodology for Allowances and Related Adjustments to the Regulatory Capital Rule and Conforming Amendments to Other Regulations;
,
bbosco@fdic.gov
cawood@fdic.gov
dariley@fdic.gov
mphillips@fdic.gov
regulatorycapital@fdic.gov
rismith@fdic.gov
Federal Register
Vol. 84, no. 61
Office of the Federal Register, National Archives and Records Administration
2019-03-29
continuing
daily
deposited
born digital
179 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2019-03-29
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0042-1219
0364-1406
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https://www.govinfo.gov/app/details/FR-2019-03-29
https://www.govinfo.gov/content/pkg/FR-2019-03-29/pdf/FR-2019-03-29.pdf
https://www.govinfo.gov/content/pkg/FR-2019-03-29/xml/FR-2019-03-29.xml
fdlp
11879
12046
DGPO
2019-04-30
2023-04-28
FR-2019-03-29
machine generated
eng
FR
FR-2019-03-29
84
61