AOCI reinclusion would push 10 US banks below capital requirements

KeyCorp, Truist and UBS Americas the worst affected by removal of paper-loss waiver

Ten US banks would fall below their capital adequacy requirements under a proposed rule change from the Federal Reserve to force smaller financial institutions to account for unrealised gains and losses in their regulatory capital, Risk Quantum analysis shows.

The latest available data across 26 lenders shows that the reinclusion of accumulated other comprehensive income (AOCI) into their capital calculations would shrink their Common Equity Tier 1 capital ratios by an average of 256 basis

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