{"data":{"id":"us/12-cfr-46.2","jurisdiction":"us","citation":"12 CFR 46.2","heading":"Definitions.","body":"For purposes of this part, the following definitions apply:\nCall Report means the Consolidated Report of Condition and Income.\nCovered institution means a national bank or Federal savings association with average total consolidated assets, calculated as required under this part, that are greater than $250 billion.\nFederal savings association has the same meaning as in 12 U.S.C. 1813(b)(2).\nPlanning horizon means a set period of time over which the impact of the scenarios is assessed.\nPre-provision net revenue means the sum of net interest income and non-interest income less expenses before adjusting for loss provisions.\nReporting year means the calendar year in which a covered institution must conduct, report, and publish its stress test.\nScenarios means sets of conditions that affect the U.S. economy or the financial condition of a covered institution that the OCC determines are appropriate for use in the stress tests under this part, including, but not limited to, baseline and severely adverse scenarios.\nStress test means a process to assess the potential impact of scenarios on the consolidated earnings, losses, and capital of a covered institution over the planning horizon, taking into account the covered institution's current condition, risks, exposures, strategies, and activities.","path":["Title 12—Banks and Banking","CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY","PART 46—STRESS TESTING"],"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":"69f63fe01e718dfc9a48f5d433d18409e24e4d0f4e2677de75750f9a30176403","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-46.1","next":"us/12-cfr-46.3"},"notice":"GroundRules: Original legal text. Not legal advice."}