RCOAP742: Common Equity Tier 1 Capital: Common Stock Plus Related Surplus, Net of Treasury Stock and Unearned Employee Stock Ownership Plan (ESOP) Shares
RCOAP742 is the call report code for common equity tier 1 capital: common stock plus related surplus, net of treasury stock and unearned employee stock ownership plan (esop) shares, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $369.73B; the median among the 3,978 with a nonzero amount was $12.5M. The largest value reported for Q2 2026 was $8.64B, by Columbia Bank.
Definition
Report the sum of Schedule HC, items 24 and 25, less item 26(c) as follows: (1) Common stock: report the amount of common stock reported in Schedule HC, item 24, provided it meets the criteria for common equity tier 1 capital based on the revised regulatory capital rules of the Federal Reserve. Include capital instruments issued by mutual banking organizations that meet the criteria for common equity tier 1 capital. (2) PLUS: related surplus: adjust the amount reported in Schedule HC, item 25 as follows: include the net amount formally transferred to the surplus account, including capital contributions, and any amount received for common stock in excess of its par or stated value on or before the report date, exclude adjustments arising from treasury stock transactions. (3) LESS: treasury stock, unearned ESOP shares, and any other contra-equity components
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP742 sits on the call report
| Code | RCOAP742 (prefix RCOA, item P742) |
|---|---|
| Prefix RCOA | Regulatory capital items reported on Schedule RC-R. |
| Schedule | RC-R, Part I, Regulatory Capital Components and Ratios |
| Reported on | FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2017 |
The same item under other prefixes
Item P742 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP742 | Regulatory capital items reported on Schedule RC-R | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP742 |
|---|---|---|
| Columbia Bank | Lake Oswego, OR | $8.64B |
| SouthState Bank, N.A. | Winter Haven, FL | $7.81B |
| Webster Bank, N.A. | Stamford, CT | $7.76B |
| Banc of California | Los Angeles, CA | $7.35B |
| First Horizon Bank | Memphis, TN | $6.48B |
| CIBC Bank USA | Chicago, IL | $6.39B |
| Prosperity Bank | El Campo, TX | $6.00B |
| SoFi Bank, N.A. | Cottonwood Heights, UT | $5.14B |
| First National Bank of Pennsylvania | Greenville, PA | $4.71B |
| Atlantic Union Bank | Richmond, VA | $4.71B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $369.73B |
| March 31, 2026 | 4,256 | $370.58B |
| December 31, 2025 | 4,314 | $373.78B |
| September 30, 2025 | 4,355 | $371.61B |
| June 30, 2025 | 4,397 | $368.31B |
| March 31, 2025 | 4,437 | $366.16B |
| December 31, 2024 | 4,461 | $363.65B |
| September 30, 2024 | 4,490 | $361.80B |
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