{"data":{"id":"us/12-cfr-3.155","jurisdiction":"us","citation":"12 CFR 3.155","heading":"Equity derivative contracts.","body":"(a) Under the IMA, in addition to holding risk-based capital against an equity derivative contract under this part, a national bank or Federal savings association must hold risk-based capital against the counterparty credit risk in the equity derivative contract by also treating the equity derivative contract as a wholesale exposure and computing a supplemental risk-weighted asset amount for the contract under § 3.132.\n(b) Under the SRWA, a national bank or Federal savings association may choose not to hold risk-based capital against the counterparty credit risk of equity derivative contracts, as long as it does so for all such contracts. Where the equity derivative contracts are subject to a qualified master netting agreement, a national bank or Federal savings association using the SRWA must either include all or exclude all of the contracts from any measure used to determine counterparty credit risk exposure.","path":["Title 12—Banks and Banking","CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY","PART 3—CAPITAL ADEQUACY STANDARDS","Subpart E—Risk-Weighted Assets—Internal Ratings-Based and Advanced Measurement Approaches"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-12.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:16Z","sha256":"182feb393a1889d70f76782a82406a8c0ea9981536e0d3e19e28b57da0fcd899","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-3.154","next":"us/12-cfr-3.156-3.160"},"notice":"GroundRules: Original legal text. Not legal advice."}