RCFAP867: Non-qualifying Capital Instruments Subject to Phase Out from Tier 2 Capital
RCFAP867 is the call report code for non-qualifying capital instruments subject to phase out from tier 2 capital, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 77 banks reported it, totaling $0.
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 total amount of non-qualifying capital instruments that were included in tier 2 capital and outstanding as of January 1, 2014. This line item is generally not applicable to depository institution holding companies with total consolidated assets of less than $15 billion and 2010 MHCs that issued and included non-qualifying capital instruments prior to May 19, 2010, because these institutions may include such instruments in additional tier 1 and tier 2 capital as described in Schedule HC-R, item 20 and 27, respectively.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFAP867 sits on the call report
| Code | RCFAP867 (prefix RCFA, item P867) |
|---|---|
| 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 P867 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCOAP867 | Regulatory capital items reported on Schedule RC-R | 2,407 |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 77 | $0 |
| March 31, 2026 | 77 | $0 |
| December 31, 2025 | 77 | $0 |
| September 30, 2025 | 77 | $0 |
| June 30, 2025 | 77 | $0 |
| March 31, 2025 | 79 | -$264.0M |
| December 31, 2024 | 79 | -$177.0M |
| September 30, 2024 | 79 | -$179.0M |
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