RCOAP862: Tier 1 Minority Interest Not Included in Common Equity Tier 1 Capital
RCOAP862 is the call report code for tier 1 minority interest not included in 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 $481.2M; the median among the 24 with a nonzero amount was $162K. The largest value reported for Q2 2026 was $293.3M, by Western Alliance Bank.
Definition
Report the amount of tier 1 minority interest that is includable at the consolidated level. Advanced approaches holding companies, except SLHCs: transitions apply from January 1, 2014 until January 1, 2018. Non-advanced approaches holding companies, including SLHCs: transitions apply from January 1, 2015 until January 1, 2018.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP862 sits on the call report
| Code | RCOAP862 (prefix RCOA, item P862) |
|---|---|
| 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 P862 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP862 | Regulatory capital items reported on Schedule RC-R | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP862 |
|---|---|---|
| Western Alliance Bank | Phoenix, AZ | $293.3M |
| First National Bank of Pennsylvania | Greenville, PA | $80.0M |
| 1st Source Bank | South Bend, IN | $42.8M |
| Cornerstone Capital Bank, SSB | Houston, TX | $34.3M |
| University Bank | Ann Arbor, MI | $10.8M |
| First Independence Bank | Detroit, MI | $8.5M |
| CNB Bank | Clearfield, PA | $7.4M |
| TowneBank | Portsmouth, VA | $7.0M |
| First United Bank and Trust Company | Durant, OK | $5.0M |
| Southwest Bank | Odessa, TX | $1.3M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $481.2M |
| March 31, 2026 | 4,256 | $480.8M |
| December 31, 2025 | 4,314 | $477.0M |
| September 30, 2025 | 4,355 | $486.4M |
| June 30, 2025 | 4,397 | $488.7M |
| March 31, 2025 | 4,437 | $495.6M |
| December 31, 2024 | 4,461 | $216.4M |
| September 30, 2024 | 4,490 | $213.6M |
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