RCOAP838: A. AOCI Opt-out Election (Enter '1' for Yes, Enter '0' for No.)
RCOAP838 is the call report code for a. aoci opt-out election (enter '1' for yes, enter '0' for no.), reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,297 banks reported it; the median nonzero value was 1. The largest value reported for Q2 2026 was 1, by The Commercial Bank of Grayson.
Definition
An institution, except an advanced approaches institution, may make a one-time election to become subject to the AOCI-related adjustments in Schedule HC-R, items 9(a) through 9(e). All advanced approaches institutions must enter '0' for 'No.'
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP838 sits on the call report
| Code | RCOAP838 (prefix RCOA, item P838) |
|---|---|
| Prefix RCOA | Regulatory capital items reported on Schedule RC-R. |
| Schedule | RC-R, Part I, Regulatory Capital Components and Ratios |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Count or number, as of the quarter end |
| In the MDRM since | 2014 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP838 |
|---|---|---|
| The Commercial Bank of Grayson | Grayson, KY | 1 |
| Bruning Bank | Bruning, NE | 1 |
| Dickinson County Bank | Enterprise, KS | 1 |
| River Bank & Trust | Prattville, AL | 1 |
| Tustin Community Bank | Tustin, CA | 1 |
| First Bank of Coastal Georgia | Pembroke, GA | 1 |
| Warsaw Federal Savings and Loan Association | Cincinnati, OH | 1 |
| The Trust Company of Toledo, N.A. | Holland, OH | 1 |
| Old Second National Bank | Aurora, IL | 1 |
| Bank of Clarkson | Clarkson, KY | 1 |
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