RCFAP872: Tier 2 Capital Deductions
RCFAP872 is the call report code for tier 2 capital deductions, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 77 banks reported it, totaling $698.0M; the median among the 2 with a nonzero amount was $349.0M. The largest value reported for Q2 2026 was $359.0M, by JPMorgan Chase Bank, N.A.
Definition
Report the sum of items 52 through 56. Report total tier 2 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 RCFAP872 sits on the call report
| Code | RCFAP872 (prefix RCFA, item P872) |
|---|---|
| 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 P872 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCOAP872 | Regulatory capital items reported on Schedule RC-R | 2,407 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFAP872 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $359.0M |
| First-Citizens Bank & Trust Company | Raleigh, NC | $339.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 77 | $698.0M |
| March 31, 2026 | 77 | $761.0M |
| December 31, 2025 | 77 | $654.0M |
| September 30, 2025 | 77 | $579.0M |
| June 30, 2025 | 77 | $520.0M |
| March 31, 2025 | 79 | $287.0M |
| December 31, 2024 | 79 | $268.0M |
| September 30, 2024 | 79 | $165.0M |
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