OCC renews Basel II Pillar 2 supervisory guidance information collection

The Office of the Comptroller of the Currency published a notice in the Federal Register (FR Doc 2026-11876, June 12, 2026) announcing the renewal of its information collection titled "Supervisory Guidance: Supervisory Review Process of Capital Adequacy (Pillar 2) Related to the Implementation of the Basel II Advanced Capital Framework." The collection carries OMB control number 1557-0242 and is subject to a 60-day comment period ending August 11, 2026. After that window, the OCC will issue a second notice with a 30-day comment period.

The guidance, originally issued in 2008 (73 FR 44620, July 31, 2008), assists OCC-supervised national banks and Federal savings associations that are subject to the advanced approaches capital rule. It does not apply to small banks. Paragraphs 37, 41, 43, and 46 of the guidance contain the specific information-collection requirements, ranging from documenting the definition of capital used in the internal capital adequacy assessment process (ICAAP) to board approval and annual review of overall capital adequacy.

The OCC estimates the collection will involve 16 respondents, each spending about 140 hours, for a total annual burden of 2,240 hours. Respondents are asked to comment on the necessity, utility, burden accuracy, and possible improvements to the collection, including automation and cost reductions.

Comments may be submitted by email, mail, hand delivery, courier, or fax, and must reference the agency name "OCC" and control number "1557-0242." All comments become part of the public record and will be posted on www.reginfo.gov. For assistance, commenters may contact the Regulatory Information Service Center at (202) 482-7340 or the OCC's Clearance Officer, Shaquita Merritt, at (202) 649-5490.