RCFAP857: Deductions Applied to Common Equity Tier 1 Capital Due to Insufficient Amounts of Additional Tier 1 Capital and Tier 2 Capital to Cover Deductions
RCFAP857 is the call report code for deductions applied to common equity tier 1 capital due to insufficient amounts of additional tier 1 capital and tier 2 capital to cover deductions, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 59 banks reported it, totaling $736K; the median among the 3 with a nonzero amount was $103K. The largest value reported for Q2 2026 was $538K, by Finance Factors, Limited.
Definition
Report the total amount of deductions related to reciprocal cross holdings, non-significant investments in the capital of unconsolidated financial institutions, and non-common stock significant investments in the capital of unconsolidated financial institutions if the holding company does not have a sufficient amount of additional tier 1 capital and tier 2 capital to cover these deductions in Schedule HC-R, items 24 and 33.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFAP857 sits on the call report
| Code | RCFAP857 (prefix RCFA, item P857) |
|---|---|
| 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 P857 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFWP857 | Regulatory capital items for banks using the advanced approaches | 21 |
| RCOAP857 | Regulatory capital items reported on Schedule RC-R | 4,217 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFAP857 |
|---|---|---|
| Finance Factors, Limited | Honolulu, HI | $538K |
| Valley National Bank | Passaic, NJ | $103K |
| Northrim Bank | Anchorage, AK | $95K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 59 | $736K |
| March 31, 2026 | 59 | $736K |
| December 31, 2025 | 59 | $794K |
| September 30, 2025 | 59 | $969K |
| June 30, 2025 | 59 | $969K |
| March 31, 2025 | 60 | $523K |
| December 31, 2024 | 60 | $528K |
| September 30, 2024 | 60 | $340K |
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