RCOAB596: Less:other Deductions from Assets for Leverage Capital Purposes
RCOAB596 is the call report code for less:other deductions from assets for leverage capital purposes, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $1.95B; the median among the 134 with a nonzero amount was -$6K. The largest value reported for Q2 2026 was $1.50B, by Anchorage Digital Bank N.A.
Definition
Report the amount of any other assets that are deducted in determining Tier 1 capital in accordance with the capital standards issued by the reporting bank's primary federal supervisory authority. Banks with financial subsidiaries should exclude adjustments to average total assets for the deconsolidation of such subsidiaries. Adjustments to average total assets for financial subsidiaries should be reported in Schedule RC-R, item 30.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAB596 sits on the call report
| Code | RCOAB596 (prefix RCOA, item B596) |
|---|---|
| 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 B596 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAB596 | Regulatory capital items reported on Schedule RC-R | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAB596 |
|---|---|---|
| Anchorage Digital Bank N.A. | Sioux Falls, SD | $1.50B |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $388.3M |
| Ridgewood Savings Bank | Ridgewood, NY | $92.2M |
| First Horizon Bank | Memphis, TN | $57.4M |
| Eastern Bank | Boston, MA | $31.8M |
| The Lyons National Bank | Lyons, NY | $25.7M |
| MVB Bank, Inc. | Fairmont, WV | $24.4M |
| EverBank, N.A. | Jacksonville, FL | $24.1M |
| Uwharrie Bank | Albemarle, NC | $23.1M |
| The Park National Bank | Newark, OH | $19.6M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $1.95B |
| March 31, 2026 | 4,256 | $1.45B |
| December 31, 2025 | 4,314 | $528.0M |
| September 30, 2025 | 4,355 | $528.6M |
| June 30, 2025 | 4,397 | $437.4M |
| March 31, 2025 | 4,437 | $355.7M |
| December 31, 2024 | 4,461 | $155.1M |
| September 30, 2024 | 4,490 | $146.9M |
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