The Office of Federal Housing Enterprise Oversight (OFHEO) is issuing a final regulation that sets forth the methodology for computing the minimum capital requirement for the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac) (collectively, the Enterprises). The final regulation also establishes procedures for the filing of quarterly minimum capital reports by each Enterprise. In addition, the final regulation establishes procedures under which OFHEO will determine the capital classification of each Enterprise on a quarterly basis.