3.2—Definitions.
For the purposes of this part:
(a)
Adjusted total assets means the average total assets figure required to be computed for and stated in a bank's most recent quarterly Consolidated Report of Condition and Income (Call Report) minus end-of-quarter intangible assets, deferred tax assets, and credit-enhancing interest-only strips, that are deducted from Tier 1 capital, and minus nonfinancial equity investments for which a Tier 1 capital deduction is required pursuant to section 2(c)(5) of appendix A of this part 3. The OCC reserves the right to require a bank to compute and maintain its capital ratios on the basis of actual, rather than average, total assets when necessary to carry out the purposes of this part.
(c)
Tier 1 capital means Tier 1 capital as determined according to section 2 of appendix A of this part, including the deductions described therein.
(d)
Tier 2 capital means Tier 2 capital as determined according to section 2 of appendix A of this part, including the limitations described therein.
(e)
Total capital means Total capital as determined according to section 1(25) and section 2 of appendix A of this part, including the deductions described therein.