RCOAP864: Additional Tier 1 Capital Deductions
RCOAP864 is the call report code for additional tier 1 capital deductions, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $8.7M; the median among the 10 with a nonzero amount was $242K. The largest value reported for Q2 2026 was $5.1M, by Abacus Federal Savings Bank.
Definition
Report the sum of items 37 through 42. Report additional tier 1 capital deductions as the sum of the following elements: (a) Investments in own additional tier 1 capital instruments (b) Reciprocal cross-holdings in the capital of financial institutions (c) Non-significant investments in additional tier 1 capital of unconsolidated financial institutions that exceed the 10 percent threshold for non-significant investments (d) Significant investments in the capital of unconsolidated financial institutions not in the form of common stock to be deducted from additional tier 1 capital (e) Other adjustments and deductions.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP864 sits on the call report
| Code | RCOAP864 (prefix RCOA, item P864) |
|---|---|
| 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 P864 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP864 | Regulatory capital items reported on Schedule RC-R | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP864 |
|---|---|---|
| Abacus Federal Savings Bank | New York, NY | $5.1M |
| Cornerstone Capital Bank, SSB | Houston, TX | $1.2M |
| Integrity Bank & Trust | Monument, CO | $1.2M |
| Phoenixville Federal Bank and Trust | Phoenixville, PA | $603K |
| Salem Five Cents Savings Bank | Salem, MA | $282K |
| Beal Bank USA | Las Vegas, NV | $203K |
| Monet Bank | Plano, TX | $54K |
| Farmers & Merchants Bank & Trust | Burlington, IA | $8K |
| Security Bank | New Auburn, WI | $5K |
| Security State Bank | Iron River, WI | $3K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $8.7M |
| March 31, 2026 | 4,256 | $7.7M |
| December 31, 2025 | 4,314 | $9.2M |
| September 30, 2025 | 4,355 | $8.5M |
| June 30, 2025 | 4,397 | $9.0M |
| March 31, 2025 | 4,437 | $9.1M |
| December 31, 2024 | 4,461 | $10.7M |
| September 30, 2024 | 4,490 | $9.4M |
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