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Morrison & Foerster Discusses Proposed Revisions to Capital Framework for Large Banking Organizations

Reynolds Holding

There would be no change in the capital framework for smaller firms, except that those firms with significant trading activities would be subject to the market-risk capital provisions. This new approach would include standardized risk-weights for credit, equity, operational, and credit valuation adjustment risk.

Banking 40
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Sullivan & Cromwell Discusses the Implications for Financial Institutions of Proposed SEC Climate Disclosure Rules

Reynolds Holding

Although banks may begin to impose such requirements in response to the proposed rules, the implementation of these requirements may be difficult in the near term until the market has had the time to coalesce around widely-accepted reporting standards. Fiscal year 2027 (filed in 2028). ( [1] ) Assumes a fiscal year end of December 31.

Finance 45
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Mayer Brown Discusses Bank Regulators’ Proposed Overhaul of Capital Requirements

Reynolds Holding

Require these banking organizations to calculate their risk-based capital ratios under the existing standardized approach and expanded standardized approach (a “dual-stack” requirement), and use the lower (less favorable) ratio of the two. Eliminate the opt-out for accumulated other comprehensive income (“AOCI”).

Banking 52