RCFAP844: Less: Net Unrealized Gains (Losses) on Available-for-sale Debt Securities (If a Gain, Report as a Positive Value, If a Loss, Report as a Negative Value)
RCFAP844 is the call report code for less: net unrealized gains (losses) on available-for-sale debt securities (if a gain, report as a positive value, if a loss, report as a negative value), reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 58 banks reported it, totaling -$37.07B; the median among the 54 with a nonzero amount was -$125.2M. The largest value reported for Q2 2026 was -$25K, by Eastern National Bank.
Definition
Report the amount of net unrealized holding gains (losses) on available-for-sale securities, net of applicable taxes, that is included in Schedule HC, item 26.b, 'Accumulated other comprehensive income.' If the amount is a net gain, report it as a positive value in this item. If the amount is a net loss, report it as a negative value in this item
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFAP844 sits on the call report
| Code | RCFAP844 (prefix RCFA, item P844) |
|---|---|
| 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 | 2015 |
The same item under other prefixes
Item P844 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCOAP844 | Regulatory capital items reported on Schedule RC-R | 4,182 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFAP844 |
|---|---|---|
| Eastern National Bank | Miami, FL | -$25K |
| 1st Financial Bank USA | Dakota Dunes, SD | -$392K |
| Bradesco Bank | Coral Gables, FL | -$513K |
| Habib American Bank | New York, NY | -$533K |
| Interaudi Bank | New York, NY | -$825K |
| Northrim Bank | Anchorage, AK | -$1.3M |
| Stearns Bank N.A. | Saint Cloud, MN | -$1.4M |
| Bank of the Orient | San Francisco, CA | -$2.6M |
| Finance Factors, Limited | Honolulu, HI | -$2.6M |
| Cross River Bank | Fort Lee, NJ | -$4.3M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 58 | -$37.07B |
| March 31, 2026 | 58 | -$36.91B |
| December 31, 2025 | 58 | -$35.93B |
| September 30, 2025 | 58 | -$40.42B |
| June 30, 2025 | 58 | -$45.23B |
| March 31, 2025 | 59 | -$47.71B |
| December 31, 2024 | 59 | -$56.79B |
| September 30, 2024 | 59 | -$45.83B |
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