RCOAH311: Institution-specific Capital Buffer Necessary to Avoid Limitations on Distributions and Discretionary Bonus Payments: Capital Conservation Buffer
RCOAH311 is the call report code for institution-specific capital buffer necessary to avoid limitations on distributions and discretionary bonus payments: capital conservation buffer, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 2,407 banks reported it; the median nonzero value was 0.08.
Definition
FBOQH311 - Report the capital conservation buffer of the FBO on a consolidated basis as a percentage of risk-weighted assets. If this buffer does not apply, entire N/A. Enter '0' if the respondent has none to report for a given as-of date. (This value is generally 2.5 percent.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAH311 sits on the call report
| Code | RCOAH311 (prefix RCOA, item H311) |
|---|---|
| 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 | Decimal value, year to date |
| In the MDRM since | 2016 |
The same item under other prefixes
Item H311 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAH311 | Regulatory capital items reported on Schedule RC-R | 77 |
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