RCOAP839: Common Equity Tier 1 Minority Interest Includable in Common Equity Tier 1 Capital
RCOAP839 is the call report code for common equity tier 1 minority interest includable in common equity tier 1 capital, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $6.1M; the median among the 9 with a nonzero amount was $464K. The largest value reported for Q2 2026 was $2.2M, by Citizens Bank.
Definition
Report the aggregate amount of common equity tier 1 minority interest, calculated as described below, consistent with section 21 of the revised regulatory capital rules. Common equity tier 1 minority interest means the common equity tier 1 capital of a depository institution or foreign bank that is a consolidated subsidiary of the holding company and that is not owned by the holding company. In addition, the capital instruments issued by the subsidiary must meet all of the criteria for common equity tier 1 capital (qualifying common equity tier 1 capital). Advanced approaches holding companies, except SLHCs: transitions apply from January 1, 2014 until January 1, 2018. Non-advanced approaches holding companies, including SLHCs: transitions apply from January 1, 2015 until January 1, 2018.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP839 sits on the call report
| Code | RCOAP839 (prefix RCOA, item P839) |
|---|---|
| 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 | 2014 |
The same item under other prefixes
Item P839 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP839 | Regulatory capital items reported on Schedule RC-R | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP839 |
|---|---|---|
| Citizens Bank | Elizabethton, TN | $2.2M |
| Cashmere Valley Bank | Cashmere, WA | $1.3M |
| The Bank of Kaukauna | Kaukauna, WI | $938K |
| First Community Bank of Tennessee | Shelbyville, TN | $473K |
| The Bank of Missouri | Perryville, MO | $464K |
| The First National Bank of Hutchinson | Hutchinson, KS | $450K |
| Mutual Savings Bank | Franklin, IN | $125K |
| Royal Business Bank | Los Angeles, CA | $72K |
| The First State Bank | Abernathy, TX | $61K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $6.1M |
| March 31, 2026 | 4,256 | $5.9M |
| December 31, 2025 | 4,314 | $25.8M |
| September 30, 2025 | 4,355 | $25.8M |
| June 30, 2025 | 4,397 | $26.3M |
| March 31, 2025 | 4,437 | $27.9M |
| December 31, 2024 | 4,461 | $27.1M |
| September 30, 2024 | 4,490 | $27.1M |
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