AOCI reinclusion would strip $49.5bn from US bank capital

- By Joshua Walker
- 24 Mar 2026

The Basel III endgame proposals published on March 19 would reintegrate accumulated other comprehensive income (AOCI) into regulatory capital for US regional banks, reducing aggregate capital by $49.5 billion across 21 firms analysed by Risk Quantum.

The measure applies to category III and IV banks – those with between $100 billion and $700 billion in assets – and will be phased in over five years

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