Notice2026-18259
Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Supervisory Guidance: Supervisory Review Process of Capital Adequacy (Pillar 2) Related to the Implementation of the Basel II Advanced Capital Framework
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 8, 2026
Issuing agencies
Treasury DepartmentComptroller of the Currency
Abstract
The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection, as required by the Paperwork Reduction Act of 1995 (PRA). In accordance with the requirements of the PRA, the OCC may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. The OCC is soliciting comment concerning the renewal of its information collection titled, "Supervisory Guidance: Supervisory Review Process of Capital Adequacy (Pillar 2) Related to the Implementation of the Basel II Advanced Capital Framework." The OCC is also giving notice that it has sent the collection to OMB for review.
Full Text
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<title>Federal Register, Volume 91 Issue 172 (Tuesday, September 8, 2026)</title>
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[Federal Register Volume 91, Number 172 (Tuesday, September 8, 2026)]
[Notices]
[Pages 57211-57212]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-18259]
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DEPARTMENT OF THE TREASURY
Office of the Comptroller of the Currency
Agency Information Collection Activities: Information Collection
Renewal; Submission for OMB Review; Supervisory Guidance: Supervisory
Review Process of Capital Adequacy (Pillar 2) Related to the
Implementation of the Basel II Advanced Capital Framework
AGENCY: Office of the Comptroller of the Currency (OCC), Treasury.
ACTION: Notice and request for comment.
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SUMMARY: The OCC, as part of its continuing effort to reduce paperwork
and respondent burden, invites comment on a continuing information
collection, as required by the Paperwork Reduction Act of 1995 (PRA).
In accordance with the requirements of the PRA, the OCC may not conduct
or sponsor, and the respondent is not required to respond to, an
information collection unless it displays a currently valid Office of
Management and Budget (OMB) control number. The OCC is soliciting
comment concerning the renewal of its information collection titled,
``Supervisory Guidance: Supervisory Review Process of Capital Adequacy
(Pillar 2) Related to the
[[Page 57212]]
Implementation of the Basel II Advanced Capital Framework.'' The OCC is
also giving notice that it has sent the collection to OMB for review.
DATES: Comments must be received by October 8, 2026.
ADDRESSES: Commenters are encouraged to submit comments by email, if
possible. You may submit comments by any of the following methods:
<bullet> Email: <a href="/cdn-cgi/l/email-protection#82f2f0e3ebece4edc2ede1e1acf6f0e7e3f1ace5edf4"><span class="__cf_email__" data-cfemail="0a7a786b63646c654a656969247e786f6b79246d657c">[email protected]</span></a>.
<bullet> Mail: Chief Counsel's Office, Attention: Comment
Processing, Office of the Comptroller of the Currency, Attention: 1557-
0242, 400 7th Street SW, Suite 1E-216, Washington, DC 20219.
<bullet> Hand Delivery/Courier: 400 7th Street SW, Suite 1E-216,
Washington, DC 20219.
<bullet> Fax: (571) 293-4835.
Instructions: You must include ``OCC'' as the agency name and
``1557-0242'' in your comment. In general, the OCC will publish
comments on <a href="http://www.reginfo.gov">www.reginfo.gov</a> without change, including any business or
personal information provided, such as name and address information,
email addresses, or phone numbers. Comments received, including
attachments and other supporting materials, are part of the public
record and subject to public disclosure. Do not include any information
in your comment or supporting materials that you consider confidential
or inappropriate for public disclosure.
Written comments and recommendations for the proposed information
collection should also be sent within 30 days of publication of this
notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. You can find this
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
You may review comments and other related materials that pertain to
this information collection following the close of the 30-day comment
period for this notice by the method set forth in the next bullet.
<bullet> Viewing Comments Electronically: Go to <a href="http://www.reginfo.gov">www.reginfo.gov</a>.
Hover over the ``Information Collection Review'' tab and click on
``Information Collection Review'' from the drop-down menu. From the
``Currently under Review'' drop-down menu, select ``Department of
Treasury'' and then click ``submit.'' This information collection can
be located by searching OMB control number ``1557-0242'' or
``Supervisory Guidance: Supervisory Review Process of Capital Adequacy
(Pillar 2) Related to the Implementation of the Basel II Advanced
Capital Framework.'' Upon finding the appropriate information
collection, click on the related ``ICR Reference Number.'' On the next
screen, select ``View Supporting Statement and Other Documents'' and
then click on the link to any comment listed at the bottom of the
screen.
<bullet> For assistance in navigating <a href="http://www.reginfo.gov">www.reginfo.gov</a>, please
contact the Regulatory Information Service Center at (202) 482-7340.
FOR FURTHER INFORMATION CONTACT: Shaquita Merritt, Clearance Officer,
(202) 649-5490, Chief Counsel's Office, Office of the Comptroller of
the Currency, 400 7th Street SW, Washington, DC 20219. If you are deaf,
hard of hearing, or have a speech disability, please dial 7-1-1 to
access telecommunications relay services.
SUPPLEMENTARY INFORMATION: Under the PRA (44 U.S.C. 3501 et seq.),
Federal agencies must obtain approval from the OMB for each collection
of information that they conduct or sponsor. ``Collection of
information'' is defined in 44 U.S.C. 3502(3) and 5 CFR 1320.3(c) to
include agency requests or requirements that members of the public
submit reports, keep records, or provide information to a third party.
The OCC asks the OMB to extend its approval of the collection in this
notice.
Title: Supervisory Guidance: Supervisory Review Process of Capital
Adequacy (Pillar 2) Related to the Implementation of the Basel II
Advanced Capital Framework.
OMB Control No.: 1557-0242.
Type of Review: Regular.
Affected Public: Businesses or other for-profit.
Description: In 2008, the OCC, Board of Governors of the Federal
Reserve System, and Federal Deposit Insurance Corporation issued a
supervisory guidance document to assist banking organizations in
implementing the supervisory review process, or Pillar 2, of the
advanced approaches risk-based capital rule.\1\ Therefore, this
guidance is relevant for OCC-supervised national banks and Federal
savings associations (collectively, banks) that are subject to the
advanced approaches capital rule.\2\ It does not apply to small banks.
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\1\ 73 FR 44620 (July 31, 2008).
\2\ See 12 CFR 3.100(b).
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Paragraphs 37, 41, 43, and 46 of the guidance contain information
collections. Paragraph 37 provides that a bank should clearly state the
definition of capital used in any aspect of its internal capital
adequacy assessment process (ICAAP) and document any changes in the
internal definition of capital. Paragraph 41 provides that banks should
maintain thorough documentation of ICAAP. Paragraph 43 specifies that
the board of directors should approve the bank's ICAAP, review it on a
regular basis, and approve any changes. Boards of directors, under
paragraph 46, should periodically, and at least annually, review the
assessment of overall capital adequacy and analyze how measures of
internal capital adequacy compare with other capital measures (such as
regulatory or accounting).
Estimated Burden
Estimated Frequency of Response: On occasion.
Estimated Number of Respondents: 16.
Estimated Burden per Respondent: 140 hours.
Estimated Total Annual Burden: 2,240 hours.
Comments: On June 12, 2026, the OCC published a 60-day notice for
this information collection at 91 FR 35794. No comments were received.
Comments continue to be invited on:
(a) Whether the collection of information is necessary for the
proper performance of the functions of the OCC, including whether the
information has practical utility;
(b) The accuracy of the OCC's estimate of the burden of the
collection of information;
(c) Ways to enhance the quality, utility, and clarity of the
information to be collected;
(d) Ways to minimize the burden of the collection on respondents,
including through the use of automated collection techniques or other
forms of information technology; and
(e) Estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Carl Kaminski,
Assistant Director, Office of the Comptroller of the Currency.
[FR Doc. 2026-18259 Filed 9-4-26; 8:45 am]
BILLING CODE 4810-33-P
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