{"abstract":"The Office of the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, and the Federal Deposit Insurance Corporation published an interim final rule in the Federal Register on March 31, 2020, that delays the estimated impact on regulatory capital stemming from the implementation of Accounting Standards Update No. 2016-13, Financial Instruments--Credit Losses, Topic 326, Measurement of Credit Losses on Financial Instruments (CECL). This correcting amendment corrects errors in and clarifies the March 31, 2020, interim final rule.","action":"Correcting amendment.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Office of the Comptroller of the Currency","name":"Comptroller of the Currency","id":80,"url":"https://www.federalregister.gov/agencies/comptroller-of-the-currency","json_url":"https://www.federalregister.gov/api/v1/agencies/80","parent_id":497,"slug":"comptroller-of-the-currency"},{"raw_name":"FEDERAL RESERVE SYSTEM","name":"Federal Reserve System","id":188,"url":"https://www.federalregister.gov/agencies/federal-reserve-system","json_url":"https://www.federalregister.gov/api/v1/agencies/188","parent_id":null,"slug":"federal-reserve-system"},{"raw_name":"FEDERAL DEPOSIT INSURANCE CORPORATION","name":"Federal Deposit Insurance Corporation","id":164,"url":"https://www.federalregister.gov/agencies/federal-deposit-insurance-corporation","json_url":"https://www.federalregister.gov/api/v1/agencies/164","parent_id":null,"slug":"federal-deposit-insurance-corporation"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2020/05/19/2020-08789.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"3","title":12},{"chapter":null,"citation_url":null,"part":"217","title":12},{"chapter":null,"citation_url":null,"part":"324","title":12}],"citation":"85 FR 29839","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: May 19, 2020.","disposition_notes":null,"docket_ids":["Docket ID OCC-2020-0015","Regulation Q","Docket No. R-1708"],"dockets":[],"document_number":"2020-08789","effective_on":"2020-05-19","end_page":29842,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/05/19/2020-08789.xml","html_url":"https://www.federalregister.gov/documents/2020/05/19/2020-08789/regulatory-capital-rule-revised-transition-of-the-current-expected-credit-losses-methodology-for","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-08789?publication_date=2020-05-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-05-19/2020-08789/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":1115,"last_updated":"2026-09-20 10:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-05-19/pdf/2020-08789.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-08789.pdf?1589805929","publication_date":"2020-05-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/05/19/2020-08789.txt","regulation_id_number_info":{"3064-AF46":null,"7100-AF82":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/7100-AF82/regulation-q-regulatory-capital-rule-revised-transition-of-the-current-expected-credit-losses-method","title":"Regulation Q--Regulatory Capital Rule: Revised Transition of the Current Expected Credit Losses Methodology for Allowances (Docket No: R-1708)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=7100-AF82&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1557-AE87":null},"regulation_id_numbers":["1557-AE87","3064-AF46","7100-AF82"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=OCC-2020-0015","supporting_documents_count":0,"docket_id":"OCC-2020-0015","regulation_id_number":null,"title":"Regulatory Capital Rule: Revised Transition of the Current Expected Credit Losses Methodology for Allowances; Final Rule Correction","checked_regulationsdotgov_at":"2020-05-21T00:30:23Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":29839,"subtype":null,"title":"Regulatory Capital Rule: Revised Transition of the Current Expected Credit Losses Methodology for Allowances; Correction","toc_doc":null,"toc_subject":null,"topics":["Administrative practice and procedure","Banks, banking","Holding companies","Reporting and recordkeeping requirements","Savings associations","Securities"],"type":"Rule","volume":85}