RCOA3128: Allocated Transfer Risk Reserves
RCOA3128 is the call report code for allocated transfer risk reserves, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 1,810 banks reported it, totaling $37.1M; the median among the 8 with a nonzero amount was $2.3M. The largest value reported for Q2 2026 was $23.3M, by One Community Bank.
Definition
Section 905 of the International Lending Supervision Act of 1983, enacted November 30 of last year states that each federal banking agency is to require banks under its jurisdiction 'to establish and maintain a special reserve' against claims on foreign borrowers experiencing difficulties servicing their debts because of a lack of foreign exchange. If the reporting bank is required to establish and maintain an allocated transfer risk reserve as specified in Section 905(a) of the International Lending Supervision Act of 1983, in the agency regulation implementing the Act (Subpart D of Federal Reserve Regulation K, part 351 of the FDIC's rules and regulations, and part 20 of the Comptroller of the Currency's regulations), and in any guidelines, letters, or instructions issued by the agencies, included is the dollar amount required to be maintained in such a reserve. If the reporting bank is not required to establish and maintain an allocated transfer risk reserve, a zero or the word 'none' is reported.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOA3128 sits on the call report
| Code | RCOA3128 (prefix RCOA, item 3128) |
|---|---|
| Prefix RCOA | Regulatory capital items reported on Schedule RC-R. |
| Schedule | RC-R, Part I, Regulatory Capital Components and Ratios |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2020 |
The same item under other prefixes
Item 3128 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFA3128 | Regulatory capital items reported on Schedule RC-R | 3 |
| RCON3128 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 2,407 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOA3128 |
|---|---|---|
| One Community Bank | Oregon, WI | $23.3M |
| North Star Bank | Roseville, MN | $2.8M |
| Heritage Bank | Wood River, NE | $2.6M |
| Bodcaw Bank | Stamps, AR | $2.5M |
| Neighborhood National Bank | El Cajon, CA | $2.2M |
| First Heritage Bank | Centralia, KS | $1.7M |
| The First National Bank of Moose Lake | Moose Lake, MN | $1.1M |
| Georgia Community Bank | Albany, GA | $887K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 1,810 | $37.1M |
| March 31, 2026 | 1,745 | $37.8M |
| December 31, 2025 | 1,719 | $36.1M |
| September 30, 2025 | 1,723 | $38.1M |
| June 30, 2025 | 1,714 | $36.4M |
| March 31, 2025 | 1,729 | $35.8M |
| December 31, 2024 | 1,698 | $32.0M |
| September 30, 2024 | 1,688 | $31.8M |
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