RCOAJJ29: Does your institution have a CECL transition election in effect as of the quarter end report date? (enter 1 for Yes, enter 0 for No)
RCOAJJ29 is the call report code for does your institution have a cecl transition election in effect as of the quarter end report date? (enter 1 for yes, enter 0 for no), reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,296 banks reported it; the median nonzero value was 1. The largest value reported for Q2 2026 was 1, by The Savings Bank.
Definition
Indicate if the credit union has adopted ASC Topic 326 Financial Instruments - Credit Losses (CECL) (enter 1 for Yes, enter 0 for No). NCUA Account: AS0010
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAJJ29 sits on the call report
| Code | RCOAJJ29 (prefix RCOA, item JJ29) |
|---|---|
| Prefix RCOA | Regulatory capital items reported on Schedule RC-R. |
| Schedule | RC-R, Part I, Regulatory Capital Components and Ratios |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Count or number, as of the quarter end |
| In the MDRM since | 2019 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAJJ29 |
|---|---|---|
| The Savings Bank | Circleville, OH | 1 |
| Homebank Texas | Seagoville, TX | 1 |
| Alpine Capital Bank | New York, NY | 1 |
| Consumers National Bank | Minerva, OH | 1 |
| Fieldpoint Private Bank & Trust | Greenwich, CT | 1 |
| RBC Bank (Georgia), N.A. | Atlanta, GA | 1 |
| Embassy National Bank | Lawrenceville, GA | 1 |
| Sterling Federal Bank, Federal Savings Bank | Sterling, IL | 1 |
| State Bank of Canton | Canton, KS | 1 |
| Fortuna Bank | Grandview Heights, OH | 1 |
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