Regulations last checked for updates: Nov 22, 2024

Title 12 - Banks and Banking last revised: Nov 20, 2024
§ 238.160 - Definitions.

For purposes of this subpart, the following definitions apply:

(a) Foreign savings and loan holding company means a savings and loan holding company as defined in section 10 of the Home Owners' Loan Act (12 U.S.C. 1467a(a)) that is incorporated or organized under the laws of a country other than the United States.

(b) Pre-provision net revenue means revenue less expenses before adjusting for total loan loss provisions.

(c) Stress test cycle has the same meaning as in subpart O of this part.

(d) Total loan loss provisions means the amount needed to make reserves adequate to absorb estimated credit losses, based upon management's evaluation of the loans and leases that the company has the intent and ability to hold for the foreseeable future or until maturity or payoff, as determined under applicable accounting standards.

authority: 5 U.S.C. 552,559; 12 U.S.C. 1462,1462a,1463,1464,1467,1467a,1468,5365; 1813, 1817, 1829e, 1831i, 1972, 15 U.S.C. 78
source: Reg. LL, 76 FR 56532, Sept. 13, 2011, unless otherwise noted.
cite as: 12 CFR 238.160