For purposes of § 702.102 , a credit union is defined as "complex" and a risk-based capital measure is applicable only if the credit union's quarter-end total assets exceed five hundred million dollars ($500,000,000), as reflected in its most recent Call Report. A complex credit union may calculate its risk-based capital measure either by using the risk-based capital ratio under § 702.104(a) through (c) , or, for a qualifying complex credit union opting into the CCULR framework, by using the CCULR framework under § 702.104(d) .
12 C.F.R. §702.103