2026-05960Proposed RuleWallet

Bank Capital Calculations Get Standardized Tweaks

Published Date: 3/27/2026

Proposed Rule

Summary

Big banks and community banks are getting new rules to better measure the risks in their loans and investments. The changes update how banks count certain assets and income when figuring out their safety net money, called regulatory capital. These updates aim to make banks safer and smarter with their money, with some rules kicking in soon and affecting how much capital banks need to hold.

Analyzed Economic Effects

4 provisions identified: 3 benefits, 0 costs, 1 mixed.

Banks Stop Deducting Mortgage Servicing Assets

The rule would remove the current requirement that banks deduct mortgage servicing assets (MSAs) that exceed 25 percent of their common equity tier 1 capital. Instead, all MSAs would receive a 250 percent risk weight. This change would apply to all banking organizations subject to the capital rule, including those subject to the community bank leverage ratio framework.

New LTV-Based Mortgage Risk Weights

The proposal would introduce a loan-to-value (LTV) based approach and a broader range of risk weights for residential mortgage exposures. A residential mortgage exposure is defined to include first- or subsequent-lien one-to-four family mortgages and residential exposures of $1 million or less secured by residential property.

Lower Risk Weights for Corporate and Other Assets

The proposal would reduce the risk weight for corporate exposures from 100 percent to 95 percent and reduce the risk weight for assets not otherwise assigned a risk weight (the "other assets" category) from 100 percent to 90 percent.

Estimated Decline in Bank CET1 Requirements

The agencies estimate the proposal would reduce common equity tier 1 (CET1) capital requirements by 3.0 percent for Category III and IV holding companies and by 7.8 percent for smaller holding companies. They also estimate reductions of 4.7 percent for depository institution subsidiaries of Category III and IV organizations and 8.0 percent for smaller depository institutions.

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Key Dates

Published Date
Comments Due
3/27/2026
6/18/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Comptroller of the Currency
Federal Reserve System
Federal Deposit Insurance Corporation
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