The adoption of the proposed common rules by the agencies, as modified by agency-specific text, is set forth below:

For the reasons stated in the common preamble, the Office of the Comptroller of the Currency proposes to amend Part 3 of chapter I of Title 12, Code of Federal Regulations as follows:

1.  The authority citation for part 3 continues to read as follows:

Authority:  12 U.S.C. 93a, 161, 1818, 1828(n), 1828 note, 1831n note, 1835, 3907, and 3909.

2.  New Appendix C to part 3 is added as set forth at the end of the common preamble.

3.  Appendix C to part 3 is amended as set forth below:

a.  Remove �[AGENCY]� and add �OCC� in its place wherever it appears.

b.  Remove �[bank]� and add �bank� in its place wherever it appears, and remove �[Bank]� and add �Bank� in its place wherever it appears.

c.  Remove �[Appendix __ to Part __]� and add �Appendix C to Part 3� in its place wherever it appears.

d.  Remove �[the general risk-based capital rule]� and add �12 CFR part 3, Appendix A� in its place wherever it appears.

e.  Remove �[the market risk rule]� and add �12 CFR part 3, Appendix B� in its place wherever it appears.

f.  Remove �[Disclosure paragraph (b)]� and add in its place �(b) A bank must comply with paragraph (c) of section 71 of appendix F to the Federal Reserve Board�s Regulation Y (12 CFR part 225, appendix F) unless it is a consolidated subsidiary of a bank holding company or depository institution that is subject to these requirements.�

g.  Remove �[Disclosure paragraph (c)].�

For the reasons stated in the common preamble, the Board of Governors of the Federal Reserve System proposes to amend parts 208 and 225 of chapter II of title 12 of the Code of Federal Regulations as follows:

1.  The authority citation for part 208 continues to read as follows:

Authority:  12 U.S.C. 24, 36, 92a, 93a, 248(a), 248(c), 321-338a, 371d, 461, 481-486, 601, 611, 1814, 1816, 1818, 1820(d)(9), 1823(j), 1828(o), 1831, 1831o, 1831p-1, 1831r-1, 1835a, 1882, 2901-2907, 3105, 3310, 3331-3351, and 3906-3909; 15 U.S.C. 78b, 78l(b), 78l(g), 78l(i), 78o-4(c)(5), 78q, 78q-1, and 78w, 6801, and 6805; 31 U.S.C. 5318; 42 U.S.C. 4012a, 4104a, 4104b, 4106, and 4128.

2.  New Appendix F to part 208 is added as set forth at the end of the common preamble.

3.  Appendix F to part 208 is amended as set forth below:

a.  Remove �[AGENCY]� and add �Board� in its place wherever it appears.

b.  Remove �[bank]� and add �bank� in its place wherever it appears, and remove �[Bank]� and add �Bank� in its place wherever it appears.

c.  Remove �[Appendix __ to Part __]� and add �Appendix F to Part 208� in its place wherever it appears.

d.  Remove �[the general risk-based capital rules]� and add �12 CFR part 208, Appendix A� in its place wherever it appears.

e.  Remove �[the market risk rule]� and add �12 CFR part 208, Appendix E� in its place wherever it appears.

f.  Remove �[Disclosure paragraph (b)]� and add in its place �(b) A bank must comply with paragraph (c) of section 71 of appendix F to the Federal Reserve Board�s Regulation Y (12 CFR part 225, appendix F) unless it is a consolidated subsidiary of a bank holding company or depository institution that is subject to these requirements.�

g.  Remove �[Disclosure paragraph (c)].�

1.  The authority citation for part 225 continues to read as follows:

Authority:  12 U.S.C. 1817(j)(13), 1818, 1828(o), 1831i, 1831p-1, 1843(c)(8), 1844(b), 1972(1), 3106, 3108, 3310, 3331-3351, 3907, and 3909; 15 U.S.C. 6801 and 6805.

2.  New Appendix G to part 225 is added as set forth at the end of the common preamble.

3.  Appendix G to part 225 is amended as set forth below:

a.  Remove �[AGENCY]� and add �Board� in its place wherever it appears.

b.  Remove �[bank]� and add in its place �bank holding company� wherever it appears, and remove �[Bank]� and add �Bank holding company� in its place wherever it appears.

c.  Remove �[Appendix __ to Part __]� and add �Appendix G to Part 225� in its place wherever it appears.

d.  Remove �[the general risk-based capital rules]� and add �12 CFR part 225, Appendix A� in its place wherever it appears.

e.  Remove �[the market risk rule]� and add �12 CFR part 225, Appendix E� in its place wherever it appears.

f.  Remove the text of section 1(b)(1)(i) and add in its place: �Is a U.S.-based bank holding company that has total consolidated assets (excluding assets held by an insurance underwriting subsidiary), as reported on the most recent year-end FR Y-9C, equal to $250 billion or more;�.

g.  Remove the text of section 1(b)(1)(iii) and add in its place: �Has a subsidiary depository institution (as defined in 12 U.S.C. 1813) that is required, or has elected, to use 12 CFR part 3, Appendix C, 12 CFR part 208, Appendix F, 12 CFR part 325, Appendix F, or 12 CFR 556 to calculate its risk-based capital requirements;�.

h.  At the end of section 11(b)(1) add the following sentence: �A bank holding company also must deduct an amount equal to the minimum regulatory capital requirement established by the regulator of any insurance underwriting subsidiary of the holding company. For U.S.-based insurance underwriting subsidiaries, this amount generally would be 200 percent of the subsidiary�s Authorized Control Level as established by the appropriate state regulator of the insurance company.�

i.  Remove section 22(h)(3)(ii).

j.  In section 31(3)(3), remove �A bank may assign a risk-weighted asset amount of zero to cash owned and held in all offices of the bank or in transit and for gold bullion held in the bank�s own vaults, or held in another bank�s vaults on an allocated basis, to the extent it is offset by gold bullion liabilities� and add in its place �A bank holding company may assign a risk-weighted asset amount of zero to cash owned and held in all offices of subsidiary depository institutions or in transit and for gold bullion held in either a subsidiary depository institution�s own vaults, or held in another�s vaults on an allocated basis, to the extent it is offset by gold bullion liabilities.�

k.  Remove �[Disclosure paragraph (b)].�

l.  Remove �[Disclosure paragraph (c)].�

m.  In section 71, add new paragraph (b) to read as follows:

Section 71. * * *

* * * * *

(b)(1) Each consolidated bank holding company that has successfully completed its parallel run must provide timely public disclosures each calendar quarter of the information in tables 11.1 � 11.11 below. If a significant change occurs, such that the most recent reported amounts are no longer reflective of the bank holding company�s capital adequacy and risk profile, then a brief discussion of this change and its likely impact must be provided as soon as practicable thereafter. Qualitative disclosures that typically do not change each quarter (for example, a general summary of the bank holding company�s risk management objectives and policies, reporting system, and definitions) may be disclosed annually, provided any significant changes to these are disclosed in the interim. Management is encouraged to provide all of the disclosures required by this appendix in one place on the bank holding company�s public website.¹² The bank holding company must make these disclosures publicly available for each of the last three years (that is, twelve quarters) or such shorter period since it began its first floor period.

(2) Each bank holding company is required to have a formal disclosure policy approved by the board of directors that addresses its approach for determining the disclosures it makes. The policy must address the associated internal controls and disclosure controls and procedures. The board of directors and senior management must ensure that appropriate verification of the disclosures takes place and that effective internal controls and disclosure controls and procedures are maintained. The chief financial officer of the bank holding company must certify that the disclosures required by this appendix are appropriate, and the board of directors and senior management are responsible for establishing and maintaining an effective internal control structure over financial reporting, including the disclosures required by this appendix.

For the reasons stated in the common preamble, the Federal Deposit Insurance Corporation proposes to amend part 325 of chapter III of title 12 of the Code of Federal Regulations as follows:

1.  The authority citation for part 325 continues to read as follows:

Authority:  12 U.S.C. 1815(a), 1815(b), 1816, 1818(a), 1818(b), 1818(c), 1818(t), 1819(Tenth), 1828(c), 1828(d), 1828(i), 1828(n), 1828(o), 1831o, 1835, 3907, 3909, 4808; Pub. L. 102-233, 105 Stat. 1761, 1789, 1790 (12 U.S.C. 1831n note); Pub. L. 102-242, 105 Stat. 2236, 2355, 2386 (12 U.S.C. 1828 note).

2.  New Appendix D to part 325 is added as set forth at the end of the common preamble.

3.  Appendix D to part 325 is amended as set forth below:

a.  Remove �[AGENCY]� and add �FDIC� in its place wherever it appears.

b.  Remove �[bank]� and add �bank� in its place wherever it appears, and remove �[Bank]� and add �Bank� in its place wherever it appears.

c.  Remove �[Appendix __ to Part __]� and add �Appendix D to Part 325� in its place wherever it appears.

d.  Remove �[the general risk-based capital rules]� and add �12 CFR part 325, Appendix A� in its place wherever it appears.

e.  Remove �[the market risk rule]� and add �12 CFR part 325, Appendix C� in its place wherever it appears.

f.  Remove �[Disclosure paragraph (b)]� and add in its place �(b) A bank must comply with paragraph (c) of section 71 of appendix F to the Federal Reserve Board�s Regulation Y (12 CFR part 225, appendix F) unless it is a consolidated subsidiary of a bank holding company or depository institution that is subject to these requirements.�

g.  Remove �[Disclosure paragraph (c)].�

For the reasons stated in the common preamble, the Office of Thrift Supervision proposes to amend Part 566 of chapter V of Title 12 of the Code of Federal Regulations as follows:

1.  Add a new part 566 to read as follows:

AUTHORITY: 12 U.S.C. 1462, 1462a, 1463, 1464, 1467a, 1828(note).

(a)  Advanced Capital Framework. Appendix A of this part establishes: minimum qualifying criteria for savings associations using internal risk measurement and management processes for calculating risk based capital requirements, methodologies for these savings associations to calculate their risk-based capital requirement, and public disclosure requirements for these savings associations.

(b)  [Reserved]

2.  Appendix A to part 566 is added to read as set forth at the end of the common preamble.

3.  Appendix A to part 566 is amended as set forth below:

a.  Remove �[AGENCY]� and add �OTS� in its place wherever it appears.

b.  Remove �[bank]� and add �savings association� in its place wherever it appears and remove �[Bank]� and add �Savings association� in its place wherever it appears.�

c.  Remove �[Appendix __ to Part __]� and add �Appendix A to Part 566� in its place wherever it appears.

d.  Remove �[the general risk-based capital rules]� and add �12 CFR part 567� in its place wherever it appears.

e.  Remove �[the market risk rule]� and add �12 CFR part 566, Subpart B� in its place wherever it appears.

f.  Remove the text of section 12(b) and add in its place: �A savings association is not required to deduct equity securities from capital under 12 CFR 567.5(c)(2)(ii). However, it must continue to deduct equity investments in real estate under that section. See 12 CFR 567.1, which defines equity investments, including equity securities and equity investments in real estate.�

g.  Remove the text of section 52(b)(3)(i) and add in its place: �An equity exposure that is designed primarily to promote community welfare, including the welfare of low- and moderate-income communities or families, such as by providing services or jobs, excluding equity exposures to an unconsolidated small business investment company and equity exposures held through a consolidated small business investment company described in section 302 of the Small Business Investment Act of 1958 (15 U.S.C. 682).�

h.  Remove �[Disclosure paragraph (b)]� and add in its place �(b) A savings association must comply with paragraph (c) of section 71 unless it is a consolidated subsidiary of a depository institution or bank holding company that is subject to these requirements.�

i.  Remove �[Disclosure paragraph (c)].�

j.  In section 71, add new paragraph (c) to read as follows:

Section 71 * * *

* * * * *

(c)(1) Each consolidated savings association described in paragraph (b) of this section that has successfully completed its parallel run must provide timely public disclosures each calendar quarter of the information in tables 11.1 � 11.11 below. If a significant change occurs, such that the most recent reported amounts are no longer reflective of the savings association�s capital adequacy and risk profile, then a brief discussion of this change and its likely impact must be provided as soon as practicable thereafter. Qualitative disclosures that typically do not change each quarter (for example, a general summary of the savings association�s risk management objectives and policies, reporting system, and definitions) may be disclosed annually, provided any significant changes to these are disclosed in the interim. Management is encouraged to provide all of the disclosures required by this appendix in one place on the savings association�s public website.⁴⁵ The savings association must make these disclosures publicly available for each of the last three years (that is, twelve quarters) or such shorter period since it began its first floor period.

(2) Each savings association is required to have a formal disclosure policy approved by the board of directors that addresses its approach for determining the disclosures it makes. The policy must address the associated internal controls and disclosure controls and procedures. The board of directors and senior management must ensure that appropriate verification of the disclosures takes place and that effective internal controls and disclosure controls and procedures are maintained. The chief financial officer of the savings association must certify that the disclosures required by this appendix are appropriate, and the board of directors and senior management are responsible for establishing and maintaining an effective internal control structure over financial reporting, including the disclosures required by this appendix.

12. Alternatively, a bank holding company may provide the disclosures in more than one place, as some of them may be included in public financial reports (for example, in Management�s Discussion and Analysis included in SEC filings) or other regulatory reports. The bank holding company must provide a summary table on its public website that specifically indicates where all the disclosures may be found (for example, regulatory report schedules, page numbers in annual reports).  Return to text
13. Entities include securities, insurance and other financial subsidiaries, commercial subsidiaries (where permitted), significant minority equity investments in insurance, financial and commercial entities.  Return to text
14. A capital deficiency is the amount by which actual regulatory capital is less than the minimum regulatory capital requirement.  Return to text
15. Representing 50% of the amount, if any, by which total expected credit losses as calculated within the IRB framework exceed eligible credit reserves, which must be deducted from Tier 1 capital.  Return to text
16. Including 50% of the amount, if any, by which total expected credit losses as calculated within the IRB framework exceed eligible credit reserves, which must be deducted from Tier 2 capital.  Return to text
17. Risk-weighted assets determined under [the market risk rule] are to be disclosed only for the approaches used.  Return to text
18. Total risk-weighted assets should also be disclosed.  Return to text
19. Table 4 does not include equity exposures.  Return to text
20. That is, after accounting offsets in accordance with US GAAP (for example, FASB Interpretations 39 and 41) and without taking into account the effects of credit risk mitigation techniques, for example collateral and netting.  Return to text
21. For example, banks could apply a breakdown similar to that used for accounting purposes. Such a breakdown might, for instance, be (a) loans, off-balance sheet commitments, and other non-derivative off-balance sheet exposures, (b) debt securities, and (c) OTC derivatives.   Return to text
22. Geographical areas may comprise individual countries, groups of countries or regions within countries. A bank holding company might choose to define the geographical areas based on the way the company�s portfolio is geographically managed. The criteria used to allocate the loans to geographical areas must be specified.  Return to text
23. A bank holding company is encouraged also to provide an analysis of the aging of past-due loans.  Return to text
24. The portion of general allowance that is not allocated to a geographical area should be disclosed separately.  Return to text
25. The reconciliation should include the following: a description of the allowance; the opening balance of the allowance; charge-offs taken against the allowance during the period; amounts provided (or reversed) for estimated probable loan losses during the period; any other adjustments (for example, exchange rate differences, business combinations, acquisitions and disposals of subsidiaries), including transfers between allowances; and the closing balance of the allowance. Charge-offs and recoveries that have been recorded directly to the income statement should be disclosed separately.  Return to text
26. This disclosure does not require a detailed description of the model in full � it should provide the reader with a broad overview of the model approach, describing definitions of the variables, and methods for estimating and validating those variables set out in the quantitative risk disclosures below. This should be done for each of the four category/subcategories. The bank holding company should disclose any significant differences in approach to estimating these variables within each category/subcategories.  Return to text
27. The PD, ELGD, LGD and EAD disclosures in Table 11.5(c) should reflect the effects of collateral, qualifying master netting agreements, eligible guarantees and eligible credit derivatives as defined in Part 1. Disclosure of each PD grade should include the exposure weighted-average PD for each grade. Where a bank holding company aggregates PD grades for the purposes of disclosure, this should be a representative breakdown of the distribution of PD grades used for regulatory capital purposes.  Return to text
28. Outstanding loans and EAD on undrawn commitments can be presented on a combined basis for these disclosures.  Return to text
29. These disclosures are a way of further informing the reader about the reliability of the information provided in the �quantitative disclosures: risk assessment� over the long run. The disclosures are requirements from year-end 2010; in the meantime, early adoption is encouraged. The phased implementation is to allow a bank holding company sufficient time to build up a longer run of data that will make these disclosures meaningful.  Return to text
30. This regulation is not prescriptive about the period used for this assessment. Upon implementation, it might be expected that a bank holding company would provide these disclosures for as long run of data as possible � for example, if a bank holding company has 10 years of data, it might choose to disclose the average default rates for each PD grade over that 10-year period. Annual amounts need not be disclosed.  Return to text
31. A bank holding company should provide this further decomposition where it will allow users greater insight into the reliability of the estimates provided in the �quantitative disclosures: risk assessment.� In particular, it should provide this information where there are material differences between its estimates of PD, ELGD, LGD or EAD compared to actual outcomes over the long run. The bank holding company should also provide explanations for such differences.  Return to text
32. Net unsecured credit exposure is the credit exposure after considering both the benefits from legally enforceable netting agreements and collateral arrangements without taking into account haircuts for price volatility, liquidity, etc.  Return to text
33. This may include interest rate derivative contracts, foreign exchange derivative contracts, equity derivative contracts, credit derivatives, commodity or other derivative contracts, repo-style transactions, and eligible margin loans.  Return to text
34. At a minimum, a bank holding company must give the disclosures in Table 11.7 in relation to credit risk mitigation that has been recognized for the purposes of reducing capital requirements under this Appendix. Where relevant, bank holding companies are encouraged to give further information about mitigants that have not been recognized for that purpose.  Return to text
35. Credit derivatives that are treated, for the purposes of this Appendix, as synthetic securitization exposures should be excluded from the credit risk mitigation disclosures and included within those relating to securitization.  Return to text
36. Counterparty credit risk-related exposures disclosed pursuant to Table 11.6 should be excluded from the credit risk mitigation disclosures in Table 11.7.  Return to text
37. For example: originator, investor, servicer, provider of credit enhancement, sponsor of asset backed commercial paper facility, liquidity provider, swap provider.  Return to text
38. Underlying exposure types may include, for example, 1-4 family residential loans, home equity lines, credit card receivables, and auto loans.  Return to text
39. Securitization transactions in which the originating bank holding company does not retain any securitization exposure should be shown separately but need only be reported for the year of inception.  Return to text
40. Where relevant, a bank holding company is encouraged to differentiate between exposures resulting from activities in which they act only as sponsors, and exposures that result from all other bank holding company securitization activities.  Return to text
41. For example, charge-offs/allowances (if the assets remain on the bank holding company�s balance sheet) or write-downs of I/O strips and other residual interests.  Return to text
42. Unrealized gains (losses) recognized in the balance sheet but not through earnings.  Return to text
43. Unrealized gains (losses) not recognized either in the balance sheet or through earnings.  Return to text
44. This disclosure should include a breakdown of equities that are subject to the 0%, 20%, 100%, 300%, and 400% risk weights, as applicable.  Return to text
45. Alternatively, a savings association may provide the disclosures in more than one place, as some of them may be included in public financial reports (for example, in Management�s Discussion and Analysis included in SEC filings) or other regulatory reports. The savings association must provide a summary table on its public website that specifically indicates where all the disclosures may be found (for example, regulatory report schedules, page numbers in annual reports).  Return to text
46. Entities include securities, insurance and other financial subsidiaries, commercial subsidiaries (where permitted), significant minority equity investments in insurance, financial and commercial entities.  Return to text
47. A capital deficiency is the amount by which actual regulatory capital is less than the minimum regulatory capital requirement.  Return to text
48. Representing 50% of the amount, if any, by which total expected credit losses as calculated within the IRB framework exceed eligible credit reserves, which must be deducted from Tier 1 capital.  Return to text
49. Including 50% of the amount, if any, by which total expected credit losses as calculated within the IRB framework exceed eligible credit reserves, which must be deducted from Tier 2 capital.  Return to text
50. Risk-weighted assets determined under [the market risk rule] are to be disclosed only for the approaches used.  Return to text
51. Total risk-weighted assets should also be disclosed.  Return to text
52. Table 4 does not include equity exposures.  Return to text
53. That is, after accounting offsets in accordance with US GAAP (for example, FASB Interpretations 39 and 41) and without taking into account the effects of credit risk mitigation techniques, for example collateral and netting.  Return to text
54. For example, banks could apply a breakdown similar to that used for accounting purposes. Such a breakdown might, for instance, be (a) loans, off-balance sheet commitments, and other non-derivative off-balance sheet exposures, (b) debt securities, and (c) OTC derivatives.   Return to text
55. Geographical areas may comprise individual countries, groups of countries or regions within countries. A savings association might choose to define the geographical areas based on the way the company�s portfolio is geographically managed. The criteria used to allocate the loans to geographical areas must be specified.  Return to text
56. A savings association is encouraged also to provide an analysis of the aging of past-due loans.  Return to text
57. The portion of general allowance that is not allocated to a geographical area should be disclosed separately.  Return to text
58. Return to text
59. This disclosure does not require a detailed description of the model in full � it should provide the reader with a broad overview of the model approach, describing definitions of the variables, and methods for estimating and validating those variables set out in the quantitative risk disclosures below. This should be done for each of the four category/subcategories. The savings association should disclose any significant differences in approach to estimating these variables within each category/subcategories.  Return to text
60. The PD, ELGD, LGD and EAD disclosures in Table 11.5(c) should reflect the effects of collateral, qualifying master netting agreements, eligible guarantees and eligible credit derivatives as defined in Part 1. Disclosure of each PD grade should include the exposure weighted-average PD for each grade. Where a savings association aggregates PD grades for the purposes of disclosure, this should be a representative breakdown of the distribution of PD grades used for regulatory capital purposes.  Return to text
61. Outstanding loans and EAD on undrawn commitments can be presented on a combined basis for these disclosures.  Return to text
62. These disclosures are a way of further informing the reader about the reliability of the information provided in the �quantitative disclosures: risk assessment� over the long run. The disclosures are requirements from year-end 2010; in the meantime, early adoption is encouraged. The phased implementation is to allow a savings association sufficient time to build up a longer run of data that will make these disclosures meaningful.  Return to text
63. This regulation is not prescriptive about the period used for this assessment. Upon implementation, it might be expected that a savings association would provide these disclosures for as long run of data as possible � for example, if a savings association has 10 years of data, it might choose to disclose the average default rates for each PD grade over that 10-year period. Annual amounts need not be disclosed.  Return to text
64. A savings association should provide this further decomposition where it will allow users greater insight into the reliability of the estimates provided in the �quantitative disclosures: risk assessment.� In particular, it should provide this information where there are material differences between its estimates of PD, ELGD, LGD or EAD compared to actual outcomes over the long run. The savings association should also provide explanations for such differences.  Return to text
65. Net unsecured credit exposure is the credit exposure after considering both the benefits from legally enforceable netting agreements and collateral arrangements without taking into account haircuts for price volatility, liquidity, etc.  Return to text
66. This may include interest rate derivative contracts, foreign exchange derivative contracts, equity derivative contracts, credit derivatives, commodity or other derivative contracts, repo-style transactions, and eligible margin loans.  Return to text
67. At a minimum, a savings association must give the disclosures in Table 11.7 in relation to credit risk mitigation that has been recognized for the purposes of reducing capital requirements under this Appendix. Where relevant, savings associations are encouraged to give further information about mitigants that have not been recognized for that purpose.  Return to text
68. Credit derivatives that are treated, for the purposes of this Appendix, as synthetic securitization exposures should be excluded from the credit risk mitigation disclosures and included within those relating to securitization.  Return to text
69. Counterparty credit risk-related exposures disclosed pursuant to Table 11.6 should be excluded from the credit risk mitigation disclosures in Table 11.7.  Return to text
70. For example: originator, investor, servicer, provider of credit enhancement, sponsor of asset backed commercial paper facility, liquidity provider, swap provider.  Return to text
71. Underlying exposure types may include, for example, 1-4 family residential loans, home equity lines, credit card receivables, and auto loans.  Return to text
72. Securitization transactions in which the originating savings association does not retain any securitization exposure should be shown separately but need only be reported for the year of inception.  Return to text
73. Where relevant, a savings association is encouraged to differentiate between exposures resulting from activities in which they act only as sponsors, and exposures that result from all other savings association securitization activities.  Return to text
74. For example, charge-offs/allowances (if the assets remain on the savings association�s balance sheet) or write-downs of I/O strips and other residual interests.  Return to text
75. Unrealized gains (losses) recognized in the balance sheet but not through earnings.  Return to text
76. Unrealized gains (losses) not recognized either in the balance sheet or through earnings.  Return to text
77. This disclosure should include a breakdown of equities that are subject to the 0%, 20%, 100%, 300%, and 400% risk weights, as applicable.  Return to text