# Federal Register #2026-20246

Federal Reserve final rule revises stress capital buffer calculations and reporting

**Buyer:** Board of Governors of the Federal Reserve System
**Posted:** October 02, 2026
**Identifier:** 2026-20246

The Board of Governors of the Federal Reserve System issued a final rule revising stress capital buffer calculations and related reporting for certain large financial institutions.
- **Government buyer / issuing agency:** Board of Governors of the Federal Reserve System.
- **Affected institutions:** Certain large bank holding companies, savings and loan holding companies, U.S. intermediate holding companies of foreign banking organizations, and nonbank financial companies supervised by the Board.
- **Key changes:** The stress capital buffer calculation will use the average of projected common equity tier 1 capital ratio declines from the Board’s two prior annual supervisory stress tests. The annual effective date moves to the start of the year.
- **Reporting and policy updates:** FR Y-14A/Q/M reporting will collect additional net income data, and the phase-in of highly material supervisory model changes will be removed from the Stress Testing Policy Statement.
- **Procurement status:** This is a regulatory action, not a procurement or contract award. No products, services, OEMs, or vendors are identified.

### Description

The Federal Reserve System is adopting a final rule that amends how the stress capital buffer requirement is calculated for certain large bank holding companies, savings and loan holding companies, U.S. intermediate holding companies of foreign banking organizations, and nonbank financial companies supervised by the Board. The calculation uses the average of the maximum common equity tier 1 capital ratio declines projected in the Board’s prior two annual supervisory stress tests to inform the requirement. The rule extends the annual effective date of the requirement by one quarter, to January 1, and updates FR Y-14A/Q/M reports to collect additional net income data. It also amends the Stress Testing Policy Statement to remove the phase-in of highly material supervisory model changes; the final rule is effective December 1, 2026.

[View original listing](https://www.federalregister.gov/documents/2026/10/02/2026-20246/modifications-to-the-capital-plan-rule-and-stress-capital-buffer-requirement)