RCOA5310: General Loan and Lease Valuation Allowances
RCOA5310 is the call report code for general loan and lease valuation allowances, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 2,407 banks reported it, totaling $42.42B; the median among the 2,346 with a nonzero amount was $3.9M. The largest value reported for Q2 2026 was $754.0M, by First Horizon Bank.
Definition
As of 12/31/2023, ASU 2016-13 'Measurement of Credit Losses on Financial Instruments,' was effective for all institutions. Includes general loan and lease valuation allowances established by the parent thrift and consolidated includable subsidiaries as defined in the instructions for item 5262. General loan and lease valuation allowances for nonincludable subsidiaries are not grandfathered for this calculation. General loan and lease valuation are defined as those established for the purpose of covering probable but not specifically identifiable credit losses.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOA5310 sits on the call report
| Code | RCOA5310 (prefix RCOA, item 5310) |
|---|---|
| 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 | 2014 |
The same item under other prefixes
Item 5310 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFA5310 | Regulatory capital items reported on Schedule RC-R | 77 |
| RCFW5310 | Regulatory capital items for banks using the advanced approaches | 14 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOA5310 |
|---|---|---|
| First Horizon Bank | Memphis, TN | $754.0M |
| Webster Bank, N.A. | Stamford, CT | $720.5M |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $707.1M |
| SouthState Bank, N.A. | Winter Haven, FL | $603.0M |
| CIBC Bank USA | Chicago, IL | $586.6M |
| Bank OZK | Little Rock, AR | $562.1M |
| Western Alliance Bank | Phoenix, AZ | $553.2M |
| Columbia Bank | Lake Oswego, OR | $468.6M |
| Associated Bank, N.A. | Green Bay, WI | $467.6M |
| First National Bank of Pennsylvania | Greenville, PA | $458.3M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 2,407 | $42.42B |
| March 31, 2026 | 2,511 | $42.73B |
| December 31, 2025 | 2,595 | $44.33B |
| September 30, 2025 | 2,632 | $44.21B |
| June 30, 2025 | 2,683 | $43.91B |
| March 31, 2025 | 2,708 | $43.43B |
| December 31, 2024 | 2,763 | $42.46B |
| September 30, 2024 | 2,802 | $42.18B |
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