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Call report code · Schedule RC-R, Part I

RCOAP850: Less: All Other Deductions from (Additions to) Common Equity Tier 1 Capital Before Threshold-based Deductions

RCOAP850 is the call report code for less: all other deductions from (additions to) common equity tier 1 capital before threshold-based deductions, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $404.0M; the median among the 40 with a nonzero amount was $1.2M. The largest value reported for Q2 2026 was $180.8M, by First Horizon Bank.

Where RCOAP850 sits on the call report

Reference facts for call report code RCOAP850
CodeRCOAP850 (prefix RCOA, item P850)
Prefix RCOARegulatory capital items reported on Schedule RC-R.
ScheduleRC-R, Part I, Regulatory Capital Components and Ratios
Reported onFFIEC 041, FFIEC 051
ValueDollar amount, reported in thousands, as of the quarter end
In the MDRM since2014

The same item under other prefixes

Item P850 is also reported under these codes. Which banks file each one depends on the form they file.

CodeMeaning of the prefixBanks reporting
RCFAP850 Regulatory capital items reported on Schedule RC-R 80

Largest reported values, Q2 2026

The ten banks reporting the largest RCOAP850 values
BankHeadquartersRCOAP850
First Horizon Bank Memphis, TN $180.8M
Frost Bank San Antonio, TX $27.9M
Associated Bank, N.A. Green Bay, WI $27.6M
Associated Trust Company, N.A. Milwaukee, WI $27.6M
Zions Bancorporation, N.A. Salt Lake City, UT $27.5M
International Bank of Commerce Laredo, TX $15.2M
Axos Bank San Diego, CA $14.3M
The Glenmede Trust Company, N.A. Philadelphia, PA $13.4M
Pioneer Bank, N.A. Albany, NY $11.0M
Liberty Bank and Trust Company New Orleans, LA $10.4M

Total reported by quarter

Sum of RCOAP850 across the banks that reported it, by quarter
Quarter endBanks reportingTotal reported
June 30, 20264,217$404.0M
March 31, 20264,256$419.2M
December 31, 20254,314$452.7M
September 30, 20254,355$457.6M
June 30, 20254,397$444.6M
March 31, 20254,437$483.2M
December 31, 20244,461$654.9M
September 30, 20244,490$601.7M

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