RCFW5311: Tier 2 (Supplementary) Capital
RCFW5311 is the call report code for tier 2 (supplementary) capital, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 14 banks reported it, totaling $35.85B; the median among the 14 with a nonzero amount was $581.5M. The largest value reported for Q2 2026 was $8.02B, by Citibank, N.A.
Definition
Includes the sum of 'Qualifying Subordinated Debt' (5306), 'Capital Certificates' (5307), 'Nonwithdrawable Deposit Accounts Not Reported In Item 5267' (5308), 'Other Equity Instruments' (5309), and 'General Loan And Lease Valuation Allowances' (5310).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFW5311 sits on the call report
| Code | RCFW5311 (prefix RCFW, item 5311) |
|---|---|
| Prefix RCFW | Regulatory capital items for banks using the advanced approaches. |
| 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 5311 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFA5311 | Regulatory capital items reported on Schedule RC-R | 77 |
| RCOA5311 | Regulatory capital items reported on Schedule RC-R | 2,407 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFW5311 |
|---|---|---|
| Citibank, N.A. | Sioux Falls, SD | $8.02B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $7.77B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $7.29B |
| Bank of America, N.A. | Charlotte, NC | $5.49B |
| Goldman Sachs Bank USA | New York, NY | $3.94B |
| The Northern Trust Company | Chicago, IL | $1.75B |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $619.0M |
| State Street Bank and Trust Company | Boston, MA | $544.0M |
| BNY Mellon, N.A. | Pittsburgh, PA | $213.0M |
| Morgan Stanley Private Bank, N.A. | Purchase, NY | $173.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 14 | $35.85B |
| March 31, 2026 | 14 | $32.15B |
| December 31, 2025 | 14 | $31.84B |
| September 30, 2025 | 14 | $33.45B |
| June 30, 2025 | 14 | $33.56B |
| March 31, 2025 | 14 | $38.45B |
| December 31, 2024 | 14 | $37.04B |
| September 30, 2024 | 14 | $40.32B |
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