RCFAP864: Additional Tier 1 Capital Deductions
RCFAP864 is the call report code for additional tier 1 capital deductions, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 80 banks reported it, totaling $32.1M; the median among the 5 with a nonzero amount was $190K. The largest value reported for Q2 2026 was $31.1M, by U.S. Bank N.A.
Definition
Report the sum of items 37 through 42. Report additional tier 1 capital deductions as the sum of the following elements: (a) Investments in own additional tier 1 capital instruments (b) Reciprocal cross-holdings in the capital of financial institutions (c) Non-significant investments in additional tier 1 capital of unconsolidated financial institutions that exceed the 10 percent threshold for non-significant investments (d) Significant investments in the capital of unconsolidated financial institutions not in the form of common stock to be deducted from additional tier 1 capital (e) Other adjustments and deductions.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFAP864 sits on the call report
| Code | RCFAP864 (prefix RCFA, item P864) |
|---|---|
| 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 P864 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCOAP864 | Regulatory capital items reported on Schedule RC-R | 4,217 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFAP864 |
|---|---|---|
| U.S. Bank N.A. | Cincinnati, OH | $31.1M |
| Finance Factors, Limited | Honolulu, HI | $538K |
| Northrim Bank | Anchorage, AK | $190K |
| The Northern Trust Company | Chicago, IL | $125K |
| Valley National Bank | Passaic, NJ | $103K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $32.1M |
| March 31, 2026 | 80 | $7.5M |
| December 31, 2025 | 80 | $7.2M |
| September 30, 2025 | 80 | $7.1M |
| June 30, 2025 | 80 | $11.0M |
| March 31, 2025 | 82 | $5.0M |
| December 31, 2024 | 82 | $6.3M |
| September 30, 2024 | 82 | $6.1M |
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