RCFWP851: Non-significant Investments in the Capital of Unconsolidated Financial Institutions in the Form of Common Stock That Exceed the 10 Percent Threshold for Non-significant Investments
RCFWP851 is the call report code for non-significant investments in the capital of unconsolidated financial institutions in the form of common stock that exceed the 10 percent threshold for non-significant investments, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 21 banks reported it, totaling $0.
Definition
Report the amount of non-significant investments in the capital of unconsolidated financial institutions in the form of common stock that, in the aggregate, exceed the 10 percent threshold for non-significant investments, calculated as described below. The holding company may apply associated DTLs to this deduction. Advanced approaches holding companies, except SLHCs: transitions apply from January 1, 2014 until January 1, 2018. Non-advanced approaches holding companies, including SLHCs: transitions apply from January 1, 2015 until January 1, 2018. A holding company has a non-significant investment in the capital of an unconsolidated financial institution if it owns 10 percent or less of the issued and outstanding common shares of that institution. Report the amount of non-significant investments in the capital of unconsolidated financial institutions in the form of common stock that, in the aggregate, exceed the 10 percent threshold for non-significant investments, calculated as described below. The holding company may apply associated DTLs to this deduction.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFWP851 sits on the call report
| Code | RCFWP851 (prefix RCFW, item P851) |
|---|---|
| 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 | 2020 |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 21 | $0 |
| March 31, 2026 | 21 | $0 |
| December 31, 2025 | 21 | $0 |
| September 30, 2025 | 21 | $0 |
| June 30, 2025 | 21 | $0 |
| March 31, 2025 | 22 | $0 |
| December 31, 2024 | 22 | $0 |
| September 30, 2024 | 22 | $0 |
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