RCOAP866: Tier 2 Capital Instruments Plus Related Surplus
RCOAP866 is the call report code for tier 2 capital instruments plus related surplus, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 2,407 banks reported it, totaling $3.72B; the median among the 25 with a nonzero amount was $25.0M. The largest value reported for Q2 2026 was $776.6M, by Zions Bancorporation, 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 tier 2 capital instruments that satisfy all eligibility criteria under the revised regulatory capital rules and related surplus.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP866 sits on the call report
| Code | RCOAP866 (prefix RCOA, item P866) |
|---|---|
| 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 P866 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP866 | Regulatory capital items reported on Schedule RC-R | 77 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP866 |
|---|---|---|
| Zions Bancorporation, N.A. | Salt Lake City, UT | $776.6M |
| Bank OZK | Little Rock, AR | $460.0M |
| BOKF, N.A. | Tulsa, OK | $435.7M |
| Western Alliance Bank | Phoenix, AZ | $387.7M |
| First National Bank of Pennsylvania | Greenville, PA | $326.0M |
| TowneBank | Portsmouth, VA | $277.8M |
| First Horizon Bank | Memphis, TN | $270.0M |
| Comenity Capital Bank | Draper, UT | $250.0M |
| Associated Bank, N.A. | Green Bay, WI | $250.0M |
| Preferred Bank | Los Angeles, CA | $119.1M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 2,407 | $3.72B |
| March 31, 2026 | 2,511 | $4.31B |
| December 31, 2025 | 2,595 | $4.88B |
| September 30, 2025 | 2,632 | $3.92B |
| June 30, 2025 | 2,683 | $4.01B |
| March 31, 2025 | 2,708 | $4.45B |
| December 31, 2024 | 2,763 | $4.30B |
| September 30, 2024 | 2,802 | $4.20B |
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