Exitance of glossaries for the Call Report (FDIC or OCC)

1.0 Common Equity Tier 1 capital ratio 

2.1  Common Equity Tier 1 capital ratio = (Common Equity Tier 1 Capital: Quarterly Average Amount  /

2.2 :  Risk-weighted assets (RWAs) used for Tier 1/Tier 2 capital ratios: Quarterly Average Amount)

 2.1 : Common Equity Tier 1 capital ratio: Quarterly Average Amount 

  =    (2.1.1 Total CET1 before deductions  -     2.1.2  Total deductions and adjustments for CET1 capital )

2.1.1  Total CET1 before deductions =

(Qualifying common cooperative equity (CCE) included in CET1 +

 Paid-in capital (includes Additional Paid-In-Capital “APIC”)   +

 Unallocated retained earnings (URE)     +

Other CET1 capital items approved by FCA)

2.1.2   Total deductions and adjustments for CET1 capital =

( Less: Goodwill net of associated deferred tax liabilities (DTLs) +

  Less: Intangible assets other than mortgage servicing assets, net of associated DTLs+

  Less: Deferred tax assets (DTAs) that arise from net operating losses and tax credit carryforward, net any related valuation allowances and net of DTLs +

  Less: After-tax gain-on-sale in connection with securitization exposure, net of associated DTLs.

  Less: Defined benefit pension fund assets, net of associated DTLs. (Unless FCA has given permission to risk weight).+

   Less: Amount of allocated investments in other System institutions.  Only the institution who allocated the equities may include those equities in its CET1+

   Less: Amount of purchased investments in other System institutions using the corresponding deduction approach (CDA)+

   Less: CDA deductions applied to CET1 capital due to insufficient amounts of AT1 and Tier 2 capital to cover AT1 and Tier 2 deductions+

   Less: Adjustment for patronage or dividend accrued receivables per § 628.22(b) )

-

( Plus: Adjustment for patronage or dividend accrued payables per § 628.22(b) +

 Less: Other deductions required by FCA)

2.2 Total Risk Weighted Assets used for Tier 1/Tier 2 capital ratios Quarterly Average Amount   =

 ( 2.2.1  Total Risk Weighted Assets before allowance deduction

-

2.2,2 Less: Amount of Allowance and Reserve Not Included in Tier 2 Capital (Sch. RC-R.1, item 11a) )

2.2.1  Total Risk Weighted Assets before allowance deduction  =

2.2.2  Less: Amount of Allowance and Reserve Not Included in Tier 2 Capital =