RCFAP847: Less: Amounts Recorded in AOCI Attributed to Defined Benefit Postretirement Plans Resulting from the Initial and Subsequent Application of the Relevant GAAP Standards That Pertain to Such Plans (If a Gain, Report as a Positive Value, If a Loss, Report as a Negative Value)
RCFAP847 is the call report code for less: amounts recorded in aoci attributed to defined benefit postretirement plans resulting from the initial and subsequent application of the relevant gaap standards that pertain to such plans (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 -$1.85B; the median among the 23 with a nonzero amount was -$4.3M. The largest value reported for Q2 2026 was $206.0M, by First-Citizens Bank & Trust Company.
Definition
Report the amounts recorded in AOCI and included in Schedule HC, item 26.b, 'Accumulated other comprehensive income,' resulting from the initial and subsequent application of ASC Subtopic 715-20 (formerly FASB Statement No. 158, 'Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans') to defined benefit postretirement plans resulting from the initial and subsequent application of the relevant GAAP standards that pertain to such plans. A holding company may exclude the portion related to pension assets deducted in Schedule HC-R, item 10(b). 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 RCFAP847 sits on the call report
| Code | RCFAP847 (prefix RCFA, item P847) |
|---|---|
| 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 P847 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCOAP847 | Regulatory capital items reported on Schedule RC-R | 4,182 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFAP847 |
|---|---|---|
| First-Citizens Bank & Trust Company | Raleigh, NC | $206.0M |
| PNC Bank, N.A. | Wilmington, DE | $122.0M |
| Manufacturers and Traders Trust Company | Buffalo, NY | $58.0M |
| Fifth Third Bank, N.A. | Cincinnati, OH | $45.0M |
| HSBC Bank USA, N.A. | Tysons, VA | $2.3M |
| FirstBank Puerto Rico | San Juan, PR | $391K |
| Santander Bank, N.A. | Wilmington, DE | -$459K |
| Capital One, N.A. | McLean, VA | -$1.0M |
| KeyBank N.A. | Cleveland, OH | -$1.0M |
| BMO Bank N.A. | Chicago, IL | -$1.8M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 58 | -$1.85B |
| March 31, 2026 | 58 | -$1.91B |
| December 31, 2025 | 58 | -$2.19B |
| September 30, 2025 | 58 | -$3.18B |
| June 30, 2025 | 58 | -$3.15B |
| March 31, 2025 | 59 | -$3.15B |
| December 31, 2024 | 59 | -$3.17B |
| September 30, 2024 | 59 | -$4.14B |
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