RCOAP859: Common Equity Tier 1 Capital
RCOAP859 is the call report code 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 $687.49B; the median among the 4,217 with a nonzero amount was $42.3M. The largest value reported for Q2 2026 was $9.94B, by Deutsche Bank Trust Company Americas.
Definition
Report Schedule HC-R item 12 less item 18. The amount reported in this item is the numerator of the holding company's common equity tier 1 risk-based capital ratio. FBOQ Notes: Report the common equity tier 1 capital of the FBO on a consolidated basis.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP859 sits on the call report
| Code | RCOAP859 (prefix RCOA, item P859) |
|---|---|
| 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 P859 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP859 | Regulatory capital items reported on Schedule RC-R | 59 |
| RCFWP859 | Regulatory capital items for banks using the advanced approaches | 21 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP859 |
|---|---|---|
| Deutsche Bank Trust Company Americas | New York, NY | $9.94B |
| CIBC Bank USA | Chicago, IL | $8.81B |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $8.37B |
| First Horizon Bank | Memphis, TN | $8.24B |
| Western Alliance Bank | Phoenix, AZ | $7.65B |
| Webster Bank, N.A. | Stamford, CT | $7.13B |
| SoFi Bank, N.A. | Cottonwood Heights, UT | $7.08B |
| SouthState Bank, N.A. | Winter Haven, FL | $6.66B |
| Columbia Bank | Lake Oswego, OR | $6.20B |
| Bank OZK | Little Rock, AR | $5.30B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $687.49B |
| March 31, 2026 | 4,256 | $678.88B |
| December 31, 2025 | 4,314 | $687.32B |
| September 30, 2025 | 4,355 | $683.15B |
| June 30, 2025 | 4,397 | $673.70B |
| March 31, 2025 | 4,437 | $666.97B |
| December 31, 2024 | 4,461 | $661.48B |
| September 30, 2024 | 4,490 | $653.36B |
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