Bank of America 2015 Annual Report Download - page 58

56 Bank of America 2015
Table 16 presents a reconciliation of regulatory capital in accordance with Basel 3 Standardized – Transition to the Basel 3
Standardized approach fully phased-in estimates and Basel 3 Advanced approaches fully phased-in estimates at December 31, 2015
and 2014.
Table 16 Regulatory Capital Reconciliations between Basel 3 Transition to Fully Phased-in (1)
December 31
(Dollars in millions) 2015 2014
Common equity tier 1 capital (transition) $ 163,026 $ 155,361
Deferred tax assets arising from net operating loss and tax credit carryforwards phased in during transition (5,151)(8,905)
Accumulated OCI phased in during transition (1,917)(1,592)
Intangibles phased in during transition (1,559)(2,556)
Defined benefit pension fund assets phased in during transition (568)(599)
DVA related to liabilities and derivatives phased in during transition 307 925
Other adjustments and deductions phased in during transition (54) (1,417)
Common equity tier 1 capital (fully phased-in) 154,084 141,217
Additional Tier 1 capital (transition) 17,752 13,612
Deferred tax assets arising from net operating loss and tax credit carryforwards phased out during transition 5,151 8,905
Trust preferred securities phased out during transition (1,430)(2,893)
Defined benefit pension fund assets phased out during transition 568 599
DVA related to liabilities and derivatives phased out during transition (307)(925)
Other transition adjustments to additional Tier 1 capital (4)(35)
Additional Tier 1 capital (fully phased-in) 21,730 19,263
Tier 1 capital (fully phased-in) 175,814 160,480
Tier 2 capital (transition) 30,134 39,697
Nonqualifying capital instruments phased out during transition (4,448)(3,881)
Changes in Tier 2 qualifying allowance for credit losses and others 9,667 (181)
Tier 2 capital (fully phased-in) 35,353 35,635
Basel 3 Standardized approach Total capital (fully phased-in) 211,167 196,115
Change in Tier 2 qualifying allowance for credit losses (9,764)(10,129)
Basel 3 Advanced approaches Total capital (fully phased-in) $ 201,403 $ 185,986
Risk-weighted assets – As reported to Basel 3 (fully phased-in)
Basel 3 Standardized approach risk-weighted assets as reported $ 1,403,293 $ 1,261,544
Changes in risk-weighted assets from reported to fully phased-in 24,089 153,722
Basel 3 Standardized approach risk-weighted assets (fully phased-in) $ 1,427,382 $ 1,415,266
Basel 3 Advanced approaches risk-weighted assets as reported $ 1,602,373 n/a
Changes in risk-weighted assets from reported to fully phased-in (27,690) n/a
Basel 3 Advanced approaches risk-weighted assets (fully phased-in) (2) $1,574,683 $ 1,465,479
(1) See Table 13, footnote 1.
(2) Basel 3 fully phased-in Advanced approaches estimates assume approval by U.S. banking regulators of our internal analytical models, including approval of the internal models methodology (IMM).
As of December 31, 2015, we had not received IMM approval.
n/a = not applicable