# 46.2 Definitions.
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.
[77 FR 61246, Oct. 9, 2012, as amended at 83 FR 7953, Feb. 23, 2018; 84 FR 54475, Oct. 10, 2019]