Reporting and Recordkeeping Requirements Associated with Regulation KK

Pursuant to sections 731 and 764 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act), the Board, Office of the Comptroller of the Currency (OCC), Federal Deposit Insurance Corporation (FDIC), Farm Credit Administration (FCA), and Federal Housing Finance Agency (FHFA) (collectively, the agencies) have adopted regulations, including the Board’s Regulation KK - Swaps Margin and Swaps Push-out (12 CFR Part 237), establishing capital requirements and initial and variation margin requirements for certain entities on certain non-cleared swaps and non-cleared security-based swaps. These regulations include reporting and recordkeeping requirements. Regulation KK applies to a swap entity that is a state member bank, bank holding company, savings and loan holding company, foreign banking organization, foreign bank that does not operate an insured branch, state branch or state agency of a foreign bank, or Edge or agreement corporation, as well as any other entity determined to be a covered swap entity by the Board (collectively, covered swap entities).

The latest form for Reporting and Recordkeeping Requirements Associated with Regulation KK expires 2026-08-31 and can be found here.

Reporting Sections 237.8(c) and 237.8(d)

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