RCFWP856: Amount of Significant Investments in the Capital of Unconsolidated Financial Institutions in the Form of Common Stock, Msas, Net of Associated Dtls, and 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 Exceeds the 15 Percent Common Equity Tier 1 Capital Deduction Threshold
RCFWP856 is the call report code for amount of significant investments in the capital of unconsolidated financial institutions in the form of common stock, msas, net of associated dtls, and 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 exceeds the 15 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
The aggregate amount of the threshold items (that is, significant investments in the capital of unconsolidated financial institutions in the form of common stock, MSAs, net of associated DTLs, and DTAs arising from temporary differences that could not be realized through net operating loss carrybacks, net of related valuation allowances and net of DTLs) may not exceed 15 percent of the holding company's common equity tier 1 capital, net of applicable adjustments and deductions (the 15 percent common equity tier 1 capital deduction threshold). 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 RCFWP856 sits on the call report
| Code | RCFWP856 (prefix RCFW, item P856) |
|---|---|
| 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
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