Call report code · Schedule RC-R, Part I
RCOAJJ30: Amount of allowances for credit losses on purchased credit-deteriorated assets - Loans and leases held for investment
RCOAJJ30 is the call report code for amount of allowances for credit losses on purchased credit-deteriorated assets - loans and leases held for investment, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 1,809 banks reported it, totaling $656.1M; the median among the 17 with a nonzero amount was $410K. The largest value reported for Q2 2026 was $634.4M, by First Utah Bank.
Where RCOAJJ30 sits on the call report
| Code | RCOAJJ30 (prefix RCOA, item JJ30) |
|---|---|
| Prefix RCOA | Regulatory capital items reported on Schedule RC-R. |
| Schedule | RC-R, Part I, Regulatory Capital Components and Ratios |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2020 |
The same item under other prefixes
Item JJ30 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAJJ30 | Regulatory capital items reported on Schedule RC-R | 3 |
| RCFDJJ30 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 77 |
| RCONJJ30 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 2,408 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAJJ30 |
|---|---|---|
| First Utah Bank | Salt Lake City, UT | $634.4M |
| Dairy State Bank | Rice Lake, WI | $8.0M |
| M C Bank & Trust Company | Morgan City, LA | $3.2M |
| Northfield Bank | Staten Island, NY | $2.5M |
| Community First Banking Company | West Plains, MO | $2.1M |
| Nelnet Bank | Draper, UT | $1.6M |
| The Commercial Bank | Honea Path, SC | $1.2M |
| Citizens Community Bank | Pilot Grove, MO | $1.1M |
| Producer Bank of Texas | Powell, TX | $410K |
| Time Bank | Park Ridge, IL | $378K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 1,809 | $656.1M |
| March 31, 2026 | 1,744 | $16.8M |
| December 31, 2025 | 1,718 | $9.8M |
| September 30, 2025 | 1,722 | $18.1M |
| June 30, 2025 | 1,713 | $37.9M |
| March 31, 2025 | 1,728 | $18.2M |
| December 31, 2024 | 1,697 | $9.4M |
| September 30, 2024 | 1,687 | $5.5M |
Related
All codes on Schedule RC-R, Part I · All call report schedules · Find the code for a loan type · What a call report is