RCOAP861: Non-qualifying Capital Instruments Subject to Phase Out from Additional Tier 1 Capital
RCOAP861 is the call report code for non-qualifying capital instruments subject to phase out from additional tier 1 capital, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $0.
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 total amount of non-qualifying capital instruments that were included in tier 1 capital and outstanding as of January 1, 2014. This line item is generally not applicable to non-qualifying capital instruments issued by depository institution holding companies with total consolidated assets of less than $15 billion and 2010 MHCs prior to May 19, 2010 because these institutions may include non-qualifying regulatory capital instruments in additional tier 1 capital as described in Schedule HC-R, item 20. Depository institution holding companies with total consolidated assets of $15 billion or more as of December 31, 2009 that are not 2010 MHCs must phase out non-qualifying capital instruments in accordance with the regulatory capital rules.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP861 sits on the call report
| Code | RCOAP861 (prefix RCOA, item P861) |
|---|---|
| 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 P861 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP861 | Regulatory capital items reported on Schedule RC-R | 80 |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $0 |
| March 31, 2026 | 4,256 | $0 |
| December 31, 2025 | 4,314 | $0 |
| September 30, 2025 | 4,355 | $0 |
| June 30, 2025 | 4,397 | $0 |
| March 31, 2025 | 4,437 | $0 |
| December 31, 2024 | 4,461 | $105K |
| September 30, 2024 | 4,490 | $105K |
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