RCOAP849: Accumulated Net Gain (Loss) on Cash Flow Hedges Included in AOCI, Net of Applicable Tax Effects, That Relate to the Hedging of Items That Are Not Recognized at Fair Value on the Balance Sheet
RCOAP849 is the call report code for accumulated net gain (loss) on cash flow hedges included in aoci, net of applicable tax effects, that relate to the hedging of items that are not recognized at fair value on the balance sheet, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 36 banks reported it, totaling $1.3M; the median among the 4 with a nonzero amount was -$54K. The largest value reported for Q2 2026 was $1.9M, by Nelnet Bank.
Definition
Advanced approaches holding companies and holding companies that entered '0' for No in item 3.a: Report the amount of accumulated net gain (loss) on cash flow hedges included in AOCI, net of applicable tax effects that relate to the hedging of items not recognized at fair value on the balance sheet. 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. Institutions that entered '1' for 'Yes' in item 3.a must not complete this item. IF A GAIN, REPORT AS A POSITIVE VALUE, IF A LOSS, REPORT 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 RCOAP849 sits on the call report
| Code | RCOAP849 (prefix RCOA, item P849) |
|---|---|
| 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 P849 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP849 | Regulatory capital items reported on Schedule RC-R | 22 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP849 |
|---|---|---|
| Nelnet Bank | Draper, UT | $1.9M |
| Unity National Bank of Houston | Houston, TX | $1K |
| Integro Bank | Phoenix, AZ | -$110K |
| Iroquois Farmers State Bank | Iroquois, IL | -$513K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 36 | $1.3M |
| March 31, 2026 | 32 | -$947K |
| December 31, 2025 | 32 | -$1.3M |
| September 30, 2025 | 30 | -$1.7M |
| June 30, 2025 | 32 | -$1.9M |
| March 31, 2025 | 31 | -$415K |
| December 31, 2024 | 31 | $844K |
| September 30, 2024 | 29 | -$2.6M |
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