,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #dbjf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #bj1 #bjbc,mr4  
,%]man introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,f9ancial     
,s]vices  ,a ,,bill  ,to am5d !         
,f9ancial ,/ability ,act ( #bjaj to     
require cov]$ f9ancial in/itutions to   
include elem5ts ( accumulat$ o!r        
compreh5sive income :5 calculat+ capital
 = purposes ( meet+ capital requirem5ts1
 & = o!r purposes4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,bank ,safety ,act
 ( #bjbc4  #b4 ,inclusion ( elem5ts (   
accumulat$ o!r compreh5sive income 9    
capital requirem5ts = cov]$ f9ancial    
in/itutions  7a7 ,9 g5]al ,section #afe 
( ! ,f9ancial ,/ability ,act ( #bjaj    
7#ab ,u4,s4,c4 #ecfe7 is am5d$ by add+  
at ! end ! foll[+ new subsection3  7l7  
,inclusion ( elem5ts ( accumulat$ o!r   
compreh5sive income  7#a7 ,9 g5]al ,!   
computation ( capital = purposes ( meet+
 capital requirem5ts = a cov]$ f9ancial 
in/itution %all include all accumulat$  

o!r compreh5sive income compon5ts1      
except = accumulat$ net ga9s & losses on
 ca% fl[ h$ges relat$ to items t are n  
recogniz$ at fair value4  7#b7 ,cov]$   
f9ancial in/itution def9$ ,9 ?is        
subsection1 ! t]m cov]$ f9ancial        
in/itution means--  7,a7 a bank hold+   
company 7z def9$ 9 section #b7;a7 ( !   
,bank ,hold+ ,company ,act ( #aief 7#ab 
,u4,s4,c4 #ahda7;a777 ) total           
consolidat$ assets great] ?an           
#ajj1jjj1jjj1jjj2  7,b7 a insur$        
depository in/itution ov] :i* a bank    
hold+ company does n h control ) total  
consolidat$ assets great] ?an           
#ajj1jjj1jjj1jjj2 or  7,c7 any o!r bank 
hold+ company or insur$ depository      
in/itution1 z det]m9$ by ! appropriate  
,f$]al bank+ ag5cies4  4  7b7           
,applicability ,a cov]$ f9ancial        
in/itution 7z def9$ 9 section #afe7l7 ( 
! ,f9ancial ,/ability ,act ( #bjaj1 z   
add$ by ?is ,act7 t elect$ to opt out ( 
! requirem5t to report accumulat$ o!r   
compreh5sive income compon5ts pursuant  

to ! rule titl$ ,*anges to              
,applicability ,?re%olds = ,regulatory  
,capital & ,liquidity ,requirem5ts 7#hd 
,f$4 ,reg4 #eibcj2 ,novemb] #a1 #bjai7  
%all be subject to ! requirem5ts (      
subsection 7l7 ( section #afe ( !       
,f9ancial ,/ability ,act ( #bjaj1 z add$
 by ?is ,act1 on ! effective date       
describ$ 9 subsection 7c74  7c7         
,effective date ,! appropriate ,f$]al   
bank+ ag5cies 7z def9$ 9 section #c ( ! 
,f$]al ,deposit ,insurance ,act 7#ab    
,u4,s4,c4 #ahac77 %all issue f9al rules 
to c>ry out ?is ,act & ! am5dm5ts made  
by ?is ,act t %all take effect on a date
 n e>li] ?an #fj days aft] ! date ( !   
enactm5t ( ?is ,act & n lat] ?an        
,decemb] #ca1 #bjbd4