RCOA5311: Tier 2 (Supplementary) Capital
RCOA5311 is the call report code for tier 2 (supplementary) capital, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 2,407 banks reported it, totaling $46.18B; the median among the 2,346 with a nonzero amount was $3.9M. The largest value reported for Q2 2026 was $1.48B, by Zions Bancorporation, N.A.
Definition
Includes the sum of 'Qualifying Subordinated Debt' (5306), 'Capital Certificates' (5307), 'Nonwithdrawable Deposit Accounts Not Reported In Item 5267' (5308), 'Other Equity Instruments' (5309), and 'General Loan And Lease Valuation Allowances' (5310).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOA5311 sits on the call report
| Code | RCOA5311 (prefix RCOA, item 5311) |
|---|---|
| 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 5311 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFA5311 | Regulatory capital items reported on Schedule RC-R | 77 |
| RCFW5311 | Regulatory capital items for banks using the advanced approaches | 14 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOA5311 |
|---|---|---|
| Zions Bancorporation, N.A. | Salt Lake City, UT | $1.48B |
| First Horizon Bank | Memphis, TN | $1.06B |
| Bank OZK | Little Rock, AR | $1.02B |
| Western Alliance Bank | Phoenix, AZ | $940.9M |
| First National Bank of Pennsylvania | Greenville, PA | $784.3M |
| BOKF, N.A. | Tulsa, OK | $763.8M |
| Webster Bank, N.A. | Stamford, CT | $720.5M |
| Associated Bank, N.A. | Green Bay, WI | $717.6M |
| SouthState Bank, N.A. | Winter Haven, FL | $603.0M |
| CIBC Bank USA | Chicago, IL | $586.6M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 2,407 | $46.18B |
| March 31, 2026 | 2,511 | $47.10B |
| December 31, 2025 | 2,595 | $49.27B |
| September 30, 2025 | 2,632 | $48.18B |
| June 30, 2025 | 2,683 | $47.98B |
| March 31, 2025 | 2,708 | $47.93B |
| December 31, 2024 | 2,763 | $46.81B |
| September 30, 2024 | 2,802 | $46.44B |
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