RCFWP855: DTAS Arising from Temporary Differences That Could Not Be Realized Through Net Operating Loss Carrybacks, Net of Related Valuation Allowances and Net of Dtls, That Exceed the 10 Percent Common Equity Tier 1 Capital Deduction Threshold
RCFWP855 is the call report code for dtas arising from temporary differences that could not be realized through net operating loss carrybacks, net of related valuation allowances and net of dtls, that exceed the 10 percent common equity tier 1 capital deduction threshold, 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 DTAs arising from temporary differences that the holding company could not realize through net operating loss carrybacks net of any related valuation allowances and net of associated DTLs (for example, DTAs resulting from the holding company's ALLL). 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.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFWP855 sits on the call report
| Code | RCFWP855 (prefix RCFW, item P855) |
|---|---|
| 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