RCFAP848: Less: Net Unrealized Gains (Losses) on Held-to-maturity Securities That Are Included in AOCI (If a Gain, Report as a Positive Value, If a Loss, Report as a Negative Value)
RCFAP848 is the call report code for less: net unrealized gains (losses) on held-to-maturity securities that are included in aoci (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 -$18.88B; the median among the 28 with a nonzero amount was -$134.1M. The largest value reported for Q2 2026 was $1.26B, by BMO Bank N.A.
Definition
Report the amount of net unrealized gains (losses) that are not credit-related on held-to-maturity securities and are included in AOCI as reported in Schedule HC, item 26.b, 'Accumulated other comprehensive income.' If the amount is a net gain, report it as a positive value. If the amount is a net loss, report it as a negative value.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFAP848 sits on the call report
| Code | RCFAP848 (prefix RCFA, item P848) |
|---|---|
| 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 P848 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCOAP848 | Regulatory capital items reported on Schedule RC-R | 4,182 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFAP848 |
|---|---|---|
| BMO Bank N.A. | Chicago, IL | $1.26B |
| Pinnacle Bank | Nashville, TN | $9.2M |
| Lake Forest Bank & Trust Company, N.A. | Lake Forest, IL | -$46K |
| City National Bank | Los Angeles, CA | -$69K |
| United Fidelity Bank, FSB | Evansville, IN | -$196K |
| First-Citizens Bank & Trust Company | Raleigh, NC | -$4.0M |
| HSBC Bank USA, N.A. | Tysons, VA | -$13.6M |
| Banesco USA | Miami, FL | -$21.0M |
| The Huntington National Bank | Columbus, OH | -$40.7M |
| East West Bank | Pasadena, CA | -$62.6M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 58 | -$18.88B |
| March 31, 2026 | 58 | -$19.64B |
| December 31, 2025 | 58 | -$20.44B |
| September 30, 2025 | 58 | -$21.28B |
| June 30, 2025 | 58 | -$23.47B |
| March 31, 2025 | 59 | -$24.47B |
| December 31, 2024 | 59 | -$25.29B |
| September 30, 2024 | 59 | -$26.02B |
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