RCFAP860: Additional Tier 1 Capital Instruments Plus Related Surplus
RCFAP860 is the call report code for additional tier 1 capital instruments plus related surplus, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 80 banks reported it, totaling $4.83B; the median among the 8 with a nonzero amount was $262.5M. The largest value reported for Q2 2026 was $2.10B, by Citibank, N.A.
Definition
Starting on January 1, 2014 for the case of advanced approaches holding companies and on January 1, 2015 for non-advanced holding companies, report the portion of noncumulative perpetual preferred stock and related surplus included in Schedule HC, item 23, that satisfy all the criteria for additional tier 1 capital in the revised regulatory capital rules of the Federal Reserve. Depository institution holding companies with total consolidated assets of less than $15 billion as of December 31, 2009 and holding companies that were mutual holding companies prior to May 19, 2010 (2010 MHCs) may include non-qualifying capital instruments (e.g., TruPS and cumulative perpetual preferred stock) issued prior to May 19, 2010 in additional tier 1 or tier 2 capital if the instrument was included in tier 1 or tier 2 capital, respectively, as of January 1, 2014. Such non-qualifying capital instruments includable in tier 1 capital are subject to a limit of 25 percent of tier 1 capital elements, excluding any non-qualifying capital instruments and after all regulatory capital deductions and adjustments have been applied to tier 1 capital.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFAP860 sits on the call report
| Code | RCFAP860 (prefix RCFA, item P860) |
|---|---|
| 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 P860 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCOAP860 | Regulatory capital items reported on Schedule RC-R | 4,217 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFAP860 |
|---|---|---|
| Citibank, N.A. | Sioux Falls, SD | $2.10B |
| HSBC Bank USA, N.A. | Tysons, VA | $1.50B |
| Flagstar Bank, N.A. | Hicksville, NY | $503.9M |
| USAA Federal Savings Bank | Phoenix, AZ | $275.0M |
| Banesco USA | Miami, FL | $250.0M |
| United Fidelity Bank, FSB | Evansville, IN | $105.2M |
| FirstBank Puerto Rico | San Juan, PR | $100.0M |
| Citizens Bank, N.A. | Providence, RI | $75K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $4.83B |
| March 31, 2026 | 80 | $4.83B |
| December 31, 2025 | 80 | $5.61B |
| September 30, 2025 | 80 | $5.11B |
| June 30, 2025 | 80 | $5.11B |
| March 31, 2025 | 82 | $5.11B |
| December 31, 2024 | 82 | $5.11B |
| September 30, 2024 | 82 | $5.11B |
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