RCFAP846: Accumulated Net Gains (Losses)on Cash-flow Hedges (If a Gain, Report as a Positive Value, If a Loss, Report as a Negative Value)
RCFAP846 is the call report code for accumulated net gains (losses)on cash-flow hedges (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 -$5.28B; the median among the 35 with a nonzero amount was -$48.0M. The largest value reported for Q2 2026 was $785.1M, by City National Bank.
Definition
Report the amount of accumulated net gains (losses) on cash flow hedges 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 RCFAP846 sits on the call report
| Code | RCFAP846 (prefix RCFA, item P846) |
|---|---|
| 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 P846 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCOAP846 | Regulatory capital items reported on Schedule RC-R | 4,182 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFAP846 |
|---|---|---|
| City National Bank | Los Angeles, CA | $785.1M |
| Old National Bank | Evansville, IN | $7.1M |
| Raymond James Bank | Saint Petersburg, FL | $4.1M |
| Bradesco Bank | Coral Gables, FL | $2.5M |
| Cross River Bank | Fort Lee, NJ | $2.5M |
| United Fidelity Bank, FSB | Evansville, IN | $1.6M |
| Banesco USA | Miami, FL | $299K |
| Valley National Bank | Passaic, NJ | $172K |
| Amerant Bank, N.A. | Coral Gables, FL | $143K |
| Interaudi Bank | New York, NY | -$48K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 58 | -$5.28B |
| March 31, 2026 | 58 | -$2.58B |
| December 31, 2025 | 58 | -$957.7M |
| September 30, 2025 | 58 | -$1.32B |
| June 30, 2025 | 58 | -$2.22B |
| March 31, 2025 | 59 | -$4.82B |
| December 31, 2024 | 59 | -$9.01B |
| September 30, 2024 | 59 | -$2.98B |
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