▁criteria , ▁establish ▁hypoth et ical ▁ad verse ▁scenarios ▁and ▁over see ▁the ▁annual ▁tests . ▁ 1 9 ▁banks ▁operating ▁in ▁the ▁U . S . ▁( at ▁the ▁top ▁tier ) ▁have ▁been ▁subject ▁to ▁such ▁testing ▁since ▁ 2 0 0 9 . ▁ ▁B anks ▁showing ▁difficulty ▁under ▁the ▁stress ▁tests ▁are ▁required ▁to ▁post p one ▁share ▁buy back s , ▁cur tail ▁divid end ▁plans ▁and ▁if ▁necessary ▁raise ▁additional ▁capital ▁finan cing . ▁ ▁G - SI B ▁capital ▁requirements ▁ ▁In ▁December ▁ 2 0 1 4 , ▁the ▁Federal ▁Reserve ▁Board ▁( FR B ) ▁issued ▁a ▁long - await ed ▁proposal ▁to ▁imp ose ▁additional ▁capital ▁requirements ▁on ▁the ▁U . S .’ s ▁global ▁system ically ▁important ▁banks ▁( G - SI B s ). ▁The ▁proposal ▁implements ▁the ▁Bas el ▁Committee ▁on ▁Bank ing ▁Super vision ’ s ▁( BC BS ) ▁G - SI B ▁capital ▁sur charge ▁framework ▁that ▁was ▁final ized ▁in ▁ 2 0 1 1 , ▁but ▁also ▁propos es ▁changes ▁to ▁BC BS ’ s ▁calculation ▁method ology ▁resulting ▁in ▁significantly ▁higher ▁sur charg es ▁for ▁US ▁G - SI B s ▁compared ▁with ▁their ▁global ▁pe ers . ▁The ▁proposal ▁has ▁not ▁been ▁final ized , ▁and ▁leading ▁exper ts ▁such ▁a ▁P w C ▁believe ▁it ▁will ▁be ▁final ized ▁in ▁ 2 0 1 5 . ▁ ▁The ▁proposal , ▁which ▁industry ▁exper ts ▁expect ▁will ▁be ▁final ized ▁in ▁ 2