RCOAP857: Deductions Applied to Common Equity Tier 1 Capital Due to Insufficient Amounts of Additional Tier 1 Capital and Tier 2 Capital to Cover Deductions
RCOAP857 is the call report code for deductions applied to common equity tier 1 capital due to insufficient amounts of additional tier 1 capital and tier 2 capital to cover deductions, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $7.5M; the median among the 9 with a nonzero amount was $203K. The largest value reported for Q2 2026 was $5.1M, by Abacus Federal Savings Bank.
Definition
Report the total amount of deductions related to reciprocal cross holdings, non-significant investments in the capital of unconsolidated financial institutions, and non-common stock significant investments in the capital of unconsolidated financial institutions if the holding company does not have a sufficient amount of additional tier 1 capital and tier 2 capital to cover these deductions in Schedule HC-R, items 24 and 33.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP857 sits on the call report
| Code | RCOAP857 (prefix RCOA, item P857) |
|---|---|
| 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 P857 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP857 | Regulatory capital items reported on Schedule RC-R | 59 |
| RCFWP857 | Regulatory capital items for banks using the advanced approaches | 21 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP857 |
|---|---|---|
| Abacus Federal Savings Bank | New York, NY | $5.1M |
| Integrity Bank & Trust | Monument, CO | $1.2M |
| Phoenixville Federal Bank and Trust | Phoenixville, PA | $603K |
| Salem Five Cents Savings Bank | Salem, MA | $282K |
| Beal Bank USA | Las Vegas, NV | $203K |
| Monet Bank | Plano, TX | $54K |
| Farmers & Merchants Bank & Trust | Burlington, IA | $8K |
| Security Bank | New Auburn, WI | $5K |
| Security State Bank | Iron River, WI | $3K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $7.5M |
| March 31, 2026 | 4,256 | $7.7M |
| December 31, 2025 | 4,314 | $9.2M |
| September 30, 2025 | 4,355 | $8.5M |
| June 30, 2025 | 4,397 | $9.0M |
| March 31, 2025 | 4,437 | $9.1M |
| December 31, 2024 | 4,461 | $10.6M |
| September 30, 2024 | 4,490 | $9.3M |
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