RCFAP843: Deferred Tax Assets (DTAS) That Arise from Net Operating Loss and Tax Credit Carryforwards, Net of Any Related Valuation Allowances and Net of Dtls
RCFAP843 is the call report code for deferred tax assets (dtas) that arise from net operating loss and tax credit carryforwards, net of any related valuation allowances and net of dtls, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 80 banks reported it, totaling $5.08B; the median among the 37 with a nonzero amount was $11.0M. The largest value reported for Q2 2026 was $3.10B, by Citibank, N.A.
Definition
Report the amount of DTAs that arise from net operating loss and tax credit carryforwards, net of any related valuation allowances and net of DTLs. Advanced approaches holding companies, except SLHCs: transitions apply from January 1, 2014 until January 1, 2018. Non-advanced approaches holding companies, including SLHCs: transitions apply from January 1, 2015 until January 1, 2018.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFAP843 sits on the call report
| Code | RCFAP843 (prefix RCFA, item P843) |
|---|---|
| Prefix RCFA | Regulatory capital items reported on Schedule RC-R. |
| Schedule | RC-R, Part I, Regulatory Capital Components and Ratios |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2014 |
The same item under other prefixes
Item P843 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCOAP843 | Regulatory capital items reported on Schedule RC-R | 4,217 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFAP843 |
|---|---|---|
| Citibank, N.A. | Sioux Falls, SD | $3.10B |
| The Huntington National Bank | Columbus, OH | $414.0M |
| State Street Bank and Trust Company | Boston, MA | $401.0M |
| U.S. Bank N.A. | Cincinnati, OH | $320.3M |
| KeyBank N.A. | Cleveland, OH | $138.4M |
| TD Bank, N.A. | Wilmington, DE | $128.2M |
| Fifth Third Bank, N.A. | Cincinnati, OH | $127.0M |
| Citizens Bank, N.A. | Providence, RI | $74.7M |
| The Bank of New York Mellon | New York, NY | $60.0M |
| Charles Schwab Bank, SSB | Westlake, TX | $43.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $5.08B |
| March 31, 2026 | 80 | $5.53B |
| December 31, 2025 | 80 | $5.90B |
| September 30, 2025 | 80 | $5.12B |
| June 30, 2025 | 80 | $5.27B |
| March 31, 2025 | 82 | $5.20B |
| December 31, 2024 | 82 | $5.02B |
| September 30, 2024 | 82 | $4.95B |
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