Bankowość · 25/11/1994

OCC Decides Not to Adopt FAS 115 Adjustment for Net Unrealized Holding Gains and Losses on Available-For-Sale Securities in Tier 1 Capital

The Office of the Comptroller of the Currency (OCC) has decided not to adopt its proposal to include the Statement of Financial Accounting Standard No. 115 adjustment for net unrealized holding gains and losses on available-for-sale securities in Tier 1 capital, following analysis of comments and consultation with federal banking agencies.