Market Risk Regulatory Report for Institutions Subject to the Market Risk Capital Rule

The Federal Financial Institutions Examination Council (FFIEC), of which the Board, the Federal Deposit Insurance Corporation (FDIC), and the Office of the Comptroller of the Currency (OCC) (the agencies) are members, adopted revised regulatory capital rules in July 2013 (revised regulatory capital rules). The FFIEC 102 reflects those rules and collect key information from respondents on how they measure and calculate market risk under the agencies’ revised regulatory capital rules. The FDIC and the OCC have also submitted a similar request for OMB review for institutions under their supervision. Each market risk institution files the FFIEC 102 for the agencies’ use in assessing the reasonableness and accuracy of the institution’s calculation of its minimum capital requirements under the market risk capital rule and in evaluating the institution’s capital in relation to its risks. Additionally, the market risk information collected in the FFIEC 102 (1) permits the agencies to monitor the market risk profile of and evaluate the impact and competitive implications of the market risk capital rule on individual market risk institutions and the industry as a whole; (2) provides the most current statistical data available to identify areas of market risk on which to focus for onsite and offsite examinations; (3) allows the agencies to assess and monitor the levels and components of each reporting institution’s risk-based capital requirements for market risk and the adequacy of the institution’s capital under the market risk capital rule; and (4) assists market risk institutions to implement and validate the market risk framework. In the Board’s case, state member banks (SMBs), bank holding companies (BHCs), and savings and loan holding companies (SLHCs) subject to the market risk rules are required to file the FFIEC 102.

The latest form for Market Risk Regulatory Report for Institutions Subject to the Market Risk Capital Rule expires 2022-12-31 and can be found here.