RCOAP838: A. AOCI Opt-out Election (Enter '1' for Yes, Enter '0' for No.)
RCOAP838 is the call report code for a. aoci opt-out election (enter '1' for yes, enter '0' for no.), reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,297 banks reported it; the median nonzero value was 1. The largest value reported for Q2 2026 was 1, by Capitol Federal Savings Bank.
Definition
An institution, except an advanced approaches institution, may make a one-time election to become subject to the AOCI-related adjustments in Schedule HC-R, items 9(a) through 9(e). All advanced approaches institutions must enter '0' for 'No.'
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP838 sits on the call report
| Code | RCOAP838 (prefix RCOA, item P838) |
|---|---|
| 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 | 2014 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP838 |
|---|---|---|
| Capitol Federal Savings Bank | Topeka, KS | 1 |
| First Security Bank | Batesville, MS | 1 |
| The Bank of Commerce | White Castle, LA | 1 |
| First Fed Bank | Port Angeles, WA | 1 |
| State Bank Financial | La Crosse, WI | 1 |
| Transpecos Banks, SSB | Pecos, TX | 1 |
| Fox Valley Savings Bank | Fond du Lac, WI | 1 |
| Farmers & Merchants Bank & Trust | Burlington, IA | 1 |
| Franklin Savings Bank | Franklin, NH | 1 |
| Winnsboro State Bank & Trust Company | Winnsboro, LA | 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