Call report code · Schedule RC-R, Part I
RCOALB60: LESS: DTAs arising from temporary differences that could not be realized through net operating loss carrybacks, net of related valuation allowances and net of DTLs that exceed the 25 percent of line 12.
RCOALB60 is the call report code for less: dtas arising from temporary differences that could not be realized through net operating loss carrybacks, net of related valuation allowances and net of dtls that exceed the 25 percent of line 12., reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $5.9M; the median among the 3 with a nonzero amount was $2.7M. The largest value reported for Q2 2026 was $3.0M, by Southpoint Bank.
Where RCOALB60 sits on the call report
| Code | RCOALB60 (prefix RCOA, item LB60) |
|---|---|
| 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 | 2020 |
The same item under other prefixes
Item LB60 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFALB60 | Regulatory capital items reported on Schedule RC-R | 59 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOALB60 |
|---|---|---|
| Southpoint Bank | Birmingham, AL | $3.0M |
| Colony Bank | Fitzgerald, GA | $2.7M |
| Premier Community Bank | Marion, WI | $266K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $5.9M |
| March 31, 2026 | 4,256 | $8.7M |
| December 31, 2025 | 4,314 | $3.7M |
| September 30, 2025 | 4,355 | $1.7M |
| June 30, 2025 | 4,397 | $6.1M |
| March 31, 2025 | 4,437 | $28.5M |
| December 31, 2024 | 4,461 | $11.3M |
| September 30, 2024 | 4,490 | $12.3M |
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