RCFA8274: Tier 1 Capital Allowable Under the Risk-based Capital Guidelines

Definition

Includes the amount of Tier 1 capital less deductions, that is allowable under the risk-based guidelines of state member banks. Tier 1 capital is measured in accordance with the year-end 1992 definition of total capital. The amount of reported in this item is the numerator of the bank's Tier 1 risk-based capital ratio and its Tier 1 leverage ratio. Tier 1 (core) capital for banks consists of: (1) common stockholders' equity capital, (2) noncumulative perpetual preferred stock and any related surplus, and (3) minority interests in equity capital accounts of consolidated subsidiaries, less goodwill, other disallowed intangible assets, and disallowed deferred tax assets, and any other amounts that are deducted in determining Tier 1 capital in accordance with the capital standards issued by the reporting bank's primary federal supervisory authority. NOTE: For risk-based capital purposes, common stockholders' equity capital includes any net unrealized holding losses on available-for-sale equity securities with readily determinable fair values (net of any applicable tax effect), but excludes other net unrealized holding gains (losses) on available-for-sale securities. Common stockholders' equity capital also excludes accumulated net gains (losses) on cash flow hedges. For most banks, Tier 1 capital equals common stockholders' equity capital (Schedule RC, the sum of items 3230, 3839, 3632, and 3284 (items 24, 25, 26.a, and 27), less any net unrealized holding losses on available-for-sale equity securities with readily determinable fair values) less goodwill and other disallowed intangible assets and less disallowed deferred tax assets. (Net unrealized holding losses on available-for-sale equity securities with readily determinable fair values can be determined from Schedule RC-B, item A510 (item 6.a, column C). In general, if item A510 (6.a , column C), is greater than item A511 (6.a column D), the excess is deducted from Tier 1 capital. Intangible assets are reported in Schedule RC, item 2143 (item 10), and in Schedule RC-M, item 6. Disallowed deferred tax assets are reported in Schedule RC-F, item 5610 (Memorandum item 1). Generally, Tier 1 capital for Edge corporations should correspond to the above definition.

Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.

Where RCFA8274 sits on the call report

The same item under other prefixes

Item 8274 is also reported under these codes. Which banks file each one depends on the form they file.

Largest reported values, Q2 2026

Total reported by quarter

Related

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