615.5330—Minimum surplus ratios.
(a) Total surplus.
(1)
Each institution shall achieve and at all times maintain a ratio of at least 7 percent of total surplus to the risk-adjusted asset base.
(2)
The risk-adjusted asset base is the total dollar amount of the institution's assets adjusted in accordance with § 615.5301(i)(7) and weighted on the basis of risk in accordance with § 615.5210.
(b) Core surplus.
(1)
Each institution shall achieve and at all times maintain a ratio of core surplus to the risk-adjusted asset base of at least 3.5 percent, of which no more than 2 percentage points may consist of allocated equities otherwise includible pursuant to § 615.5301(b).
(2)
Each association shall compute its core surplus ratio by deducting an amount equal to the net investment in the bank from its core surplus.
(3)
The risk-adjusted asset base is the total dollar amount of the institution's assets adjusted in accordance with §§ 615.5301(b)(3) and 615.5330(b)(2), and weighted on the basis of risk in accordance with § 615.5210.
(c)
An institution shall compute its risk-adjusted asset base, total surplus, and core surplus ratios using average daily balances for the most recent 3 months.