RCOAP846: Accumulated Net Gains (Losses)on Cash-flow Hedges (If a Gain, Report as a Positive Value, If a Loss, Report as a Negative Value)
RCOAP846 is the call report code for accumulated net gains (losses)on cash-flow hedges (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 $900.0M; the median among the 315 with a nonzero amount was $151K. The largest value reported for Q2 2026 was $398.1M, by MidFirst Bank.
Definition
Report the amount of accumulated net gains (losses) on cash flow hedges 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 RCOAP846 sits on the call report
| Code | RCOAP846 (prefix RCOA, item P846) |
|---|---|
| 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 | 2015 |
The same item under other prefixes
Item P846 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP846 | Regulatory capital items reported on Schedule RC-R | 58 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP846 |
|---|---|---|
| MidFirst Bank | Oklahoma City, OK | $398.1M |
| First American Bank | Elk Grove Village, IL | $119.5M |
| NexBank | Dallas, TX | $103.1M |
| EverBank, N.A. | Jacksonville, FL | $102.5M |
| WaFd Bank | Seattle, WA | $79.8M |
| City National Bank of Florida | Miami, FL | $49.8M |
| Simmons Bank | Pine Bluff, AR | $35.6M |
| RBC Bank (Georgia), N.A. | Atlanta, GA | $30.5M |
| Third Federal Savings & Loan Association of Cleveland | Cleveland, OH | $29.9M |
| First United Bank and Trust Company | Durant, OK | $29.8M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,182 | $900.0M |
| March 31, 2026 | 4,224 | $860.0M |
| December 31, 2025 | 4,282 | $758.8M |
| September 30, 2025 | 4,325 | $814.2M |
| June 30, 2025 | 4,365 | $909.3M |
| March 31, 2025 | 4,406 | $1.12B |
| December 31, 2024 | 4,430 | $1.40B |
| September 30, 2024 | 4,461 | $796.1M |
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