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Call report code · Schedule RC-R, Part I

RCOAP858: Total Adjustments and Deductions for Common Equity Tier 1 Capital

RCOAP858 is the call report code for total adjustments and deductions for common equity tier 1 capital, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $74.7M; the median among the 20 with a nonzero amount was $883K. The largest value reported for Q2 2026 was $19.5M, by Barrington Bank & Trust Company, N.A.

Definition

Report the sum of Schedule HC-R, items 13 through17.

Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.

Where RCOAP858 sits on the call report

Reference facts for call report code RCOAP858
CodeRCOAP858 (prefix RCOA, item P858)
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 P858 is also reported under these codes. Which banks file each one depends on the form they file.

CodeMeaning of the prefixBanks reporting
RCFAP858 Regulatory capital items reported on Schedule RC-R 59
RCFWP858 Regulatory capital items for banks using the advanced approaches 21

Largest reported values, Q2 2026

The ten banks reporting the largest RCOAP858 values
BankHeadquartersRCOAP858
Barrington Bank & Trust Company, N.A. Barrington, IL $19.5M
Cornerstone Capital Bank, SSB Houston, TX $17.6M
West Gate Bank Lincoln, NE $10.9M
University Bank Ann Arbor, MI $10.5M
Abacus Federal Savings Bank New York, NY $5.1M
Southpoint Bank Birmingham, AL $3.0M
Colony Bank Fitzgerald, GA $2.7M
Iowa Falls State Bank Iowa Falls, IA $1.2M
Union County Savings Bank Elizabeth, NJ $1.2M
Integrity Bank & Trust Monument, CO $1.2M

Total reported by quarter

Sum of RCOAP858 across the banks that reported it, by quarter
Quarter endBanks reportingTotal reported
June 30, 20264,217$74.7M
March 31, 20264,256$62.2M
December 31, 20254,314$67.0M
September 30, 20254,355$48.9M
June 30, 20254,397$182.8M
March 31, 20254,437$229.1M
December 31, 20244,461$235.8M
September 30, 20244,490$231.4M

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