RCOAP844: Less: Net Unrealized Gains (Losses) on Available-for-sale Debt Securities (If a Gain, Report as a Positive Value, If a Loss, Report as a Negative Value)
RCOAP844 is the call report code for less: net unrealized gains (losses) on available-for-sale debt securities (if a gain, report as a positive value, if a loss, report as a negative value), reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,182 banks reported it, totaling -$39.88B; the median among the 3,855 with a nonzero amount was -$2.6M. The largest value reported for Q2 2026 was $62.2M, by TD Bank USA, N.A.
Definition
Report the amount of net unrealized holding gains (losses) on available-for-sale securities, net of applicable taxes, that is included in Schedule HC, item 26.b, 'Accumulated other comprehensive income.' If the amount is a net gain, report it as a positive value in this item. If the amount is a net loss, report it as a negative value in this item
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP844 sits on the call report
| Code | RCOAP844 (prefix RCOA, item P844) |
|---|---|
| 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 | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2015 |
The same item under other prefixes
Item P844 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP844 | Regulatory capital items reported on Schedule RC-R | 58 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP844 |
|---|---|---|
| TD Bank USA, N.A. | Wilmington, DE | $62.2M |
| Beal Bank USA | Las Vegas, NV | $53.3M |
| Axos Bank | San Diego, CA | $17.7M |
| Capitol Federal Savings Bank | Topeka, KS | $6.7M |
| KS Statebank | Manhattan, KS | $5.6M |
| Evabank | Eva, AL | $4.3M |
| Oak View National Bank | Warrenton, VA | $4.1M |
| Horizon Bank | Waverly, NE | $4.0M |
| National Cooperative Bank, N.A. | Hillsboro, OH | $3.3M |
| Third Coast Bank | Humble, TX | $2.3M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,182 | -$39.88B |
| March 31, 2026 | 4,224 | -$40.29B |
| December 31, 2025 | 4,282 | -$38.15B |
| September 30, 2025 | 4,325 | -$43.05B |
| June 30, 2025 | 4,365 | -$53.39B |
| March 31, 2025 | 4,406 | -$56.42B |
| December 31, 2024 | 4,430 | -$66.23B |
| September 30, 2024 | 4,461 | -$51.45B |
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