RCOAP848: Less: Net Unrealized Gains (Losses) on Held-to-maturity Securities That Are Included in AOCI (If a Gain, Report as a Positive Value, If a Loss, Report as a Negative Value)
RCOAP848 is the call report code for less: net unrealized gains (losses) on held-to-maturity securities that are included in aoci (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 -$2.86B; the median among the 232 with a nonzero amount was -$1.8M. The largest value reported for Q2 2026 was $4.8M, by Glacier Bank.
Definition
Report the amount of net unrealized gains (losses) that are not credit-related on held-to-maturity securities and are included in AOCI as reported in Schedule HC, item 26.b, 'Accumulated other comprehensive income.' If the amount is a net gain, report it as a positive value. If the amount is a net loss, report it as a negative value.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP848 sits on the call report
| Code | RCOAP848 (prefix RCOA, item P848) |
|---|---|
| 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 P848 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP848 | Regulatory capital items reported on Schedule RC-R | 58 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP848 |
|---|---|---|
| Glacier Bank | Kalispell, MT | $4.8M |
| Enterprise Bank & Trust | Clayton, MO | $4.5M |
| VeraBank, N.A. | Henderson, TX | $4.0M |
| Community Bank of Louisiana | Mansfield, LA | $1.6M |
| ServisFirst Bank | Homewood, AL | $1.4M |
| The Converse County Bank | Douglas, WY | $931K |
| Brooks Bank, N.A. | Chickasha, OK | $716K |
| The Brenham National Bank | Brenham, TX | $532K |
| Horizon Bank, SSB | Austin, TX | $404K |
| FSNB, N.A. | Lawton, OK | $350K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,182 | -$2.86B |
| March 31, 2026 | 4,224 | -$3.08B |
| December 31, 2025 | 4,282 | -$3.72B |
| September 30, 2025 | 4,325 | -$3.93B |
| June 30, 2025 | 4,365 | -$4.16B |
| March 31, 2025 | 4,406 | -$4.36B |
| December 31, 2024 | 4,430 | -$4.63B |
| September 30, 2024 | 4,461 | -$4.81B |
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