12 C.F.R. § 46.2
For purposes of this part, the following definitions apply:
Call Report means the Consolidated Report of Condition and Income.
Covered institution means a national bank or Federal savings association with average total consolidated assets, calculated as required under this part, that are greater than $250 billion.
Federal savings association has the same meaning as in 12 U.S.C. 1813(b)(2) .
Planning horizon means a set period of time over which the impact of the scenarios is assessed.
Pre-provision net revenue means the sum of net interest income and non-interest income less expenses before adjusting for loss provisions.
Reporting year means the calendar year in which a covered institution must conduct, report, and publish its stress test.
Scenarios means sets of conditions that affect the U.S. economy or the financial condition of a covered institution that the OCC determines are appropriate for use in the stress tests under this part, including, but not limited to, baseline and severely adverse scenarios.
Stress test means a process to assess the potential impact of scenarios on the consolidated earnings, losses, and capital of a covered institution over the planning horizon, taking into account the covered institution's current condition, risks, exposures, strategies, and activities.
12 C.F.R. §46.2