{"data":{"id":"us/12-cfr-324.155","jurisdiction":"us","citation":"12 CFR 324.155","heading":"Equity derivative contracts.","body":"(a) Under the IMA, in addition to holding risk-based capital against an equity derivative contract under this part, an FDIC-supervised institution 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 § 324.132.\n(b) Under the SRWA, an FDIC-supervised institution 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, an FDIC-supervised institution 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 III—FEDERAL DEPOSIT INSURANCE CORPORATION","SUBCHAPTER B—REGULATIONS AND STATEMENTS OF GENERAL POLICY","PART 324—CAPITAL ADEQUACY OF FDIC-SUPERVISED INSTITUTIONS","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":"f86c394a3893cf68353efb53e3cab05c0db119e2e7c02f1c21b3f7a3a3252b5c","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-324.154","next":"us/12-cfr-324.161-324.160"},"notice":"GroundRules: Original legal text. Not legal advice."}