Mergers and Capital Measurement under Reg W: Aggregating Capital Until the Next Call Report

When two depository institutions merge, a practical question arises: how does the surviving bank measure its capital stock and surplus for Regulation W purposes during the gap between the merger date and the filing of the merged bank’s first consolidated Call Report? The Federal Reserve provides helpful flexibility. The surviving bank may use the aggregate … Continue reading “Mergers and Capital Measurement under Reg W: Aggregating Capital Until the Next Call Report”