RCOAP860: Additional Tier 1 Capital Instruments Plus Related Surplus
RCOAP860 is the call report code for additional tier 1 capital instruments plus related surplus, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $3.26B; the median among the 58 with a nonzero amount was $9.0M. The largest value reported for Q2 2026 was $626.0M, by Erebor Bank, N.A.
Definition
Starting on January 1, 2014 for the case of advanced approaches holding companies and on January 1, 2015 for non-advanced holding companies, report the portion of noncumulative perpetual preferred stock and related surplus included in Schedule HC, item 23, that satisfy all the criteria for additional tier 1 capital in the revised regulatory capital rules of the Federal Reserve. Depository institution holding companies with total consolidated assets of less than $15 billion as of December 31, 2009 and holding companies that were mutual holding companies prior to May 19, 2010 (2010 MHCs) may include non-qualifying capital instruments (e.g., TruPS and cumulative perpetual preferred stock) issued prior to May 19, 2010 in additional tier 1 or tier 2 capital if the instrument was included in tier 1 or tier 2 capital, respectively, as of January 1, 2014. Such non-qualifying capital instruments includable in tier 1 capital are subject to a limit of 25 percent of tier 1 capital elements, excluding any non-qualifying capital instruments and after all regulatory capital deductions and adjustments have been applied to tier 1 capital.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP860 sits on the call report
| Code | RCOAP860 (prefix RCOA, item P860) |
|---|---|
| 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 P860 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP860 | Regulatory capital items reported on Schedule RC-R | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP860 |
|---|---|---|
| Erebor Bank, N.A. | Columbus, OH | $626.0M |
| Barclays Bank Delaware | Wilmington, DE | $625.0M |
| Bank OZK | Little Rock, AR | $339.0M |
| First Horizon Bank | Memphis, TN | $294.8M |
| Comenity Capital Bank | Draper, UT | $210.0M |
| Farmers and Merchants Bank of Long Beach | Long Beach, CA | $190.9M |
| The Depository Trust Company | Brooklyn, NY | $150.0M |
| Medallion Bank | Salt Lake City, UT | $99.4M |
| PiBank, N.A. | Miami, FL | $81.2M |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $66.3M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $3.26B |
| March 31, 2026 | 4,256 | $3.07B |
| December 31, 2025 | 4,314 | $2.58B |
| September 30, 2025 | 4,355 | $2.32B |
| June 30, 2025 | 4,397 | $2.37B |
| March 31, 2025 | 4,437 | $2.29B |
| December 31, 2024 | 4,461 | $2.29B |
| September 30, 2024 | 4,490 | $2.78B |
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