RCFAP866: Tier 2 Capital Instruments Plus Related Surplus
RCFAP866 is the call report code for tier 2 capital instruments plus related surplus, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 77 banks reported it, totaling $34.35B; the median among the 26 with a nonzero amount was $1.16B. The largest value reported for Q2 2026 was $3.52B, by Goldman Sachs Bank USA.
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 tier 2 capital instruments that satisfy all eligibility criteria under the revised regulatory capital rules and related surplus.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFAP866 sits on the call report
| Code | RCFAP866 (prefix RCFA, item P866) |
|---|---|
| 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 P866 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCOAP866 | Regulatory capital items reported on Schedule RC-R | 2,407 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFAP866 |
|---|---|---|
| Goldman Sachs Bank USA | New York, NY | $3.52B |
| U.S. Bank N.A. | Cincinnati, OH | $3.36B |
| Citibank, N.A. | Sioux Falls, SD | $3.30B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $3.21B |
| PNC Bank, N.A. | Wilmington, DE | $2.45B |
| Capital One, N.A. | McLean, VA | $1.95B |
| The Northern Trust Company | Chicago, IL | $1.75B |
| American Express National Bank | Sandy, UT | $1.50B |
| HSBC Bank USA, N.A. | Tysons, VA | $1.44B |
| Bank of America, N.A. | Charlotte, NC | $1.40B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 77 | $34.35B |
| March 31, 2026 | 77 | $30.63B |
| December 31, 2025 | 77 | $28.20B |
| September 30, 2025 | 77 | $29.20B |
| June 30, 2025 | 77 | $30.25B |
| March 31, 2025 | 79 | $35.01B |
| December 31, 2024 | 79 | $35.52B |
| September 30, 2024 | 79 | $38.84B |
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