RCOAP867: Non-qualifying Capital Instruments Subject to Phase Out from Tier 2 Capital
RCOAP867 is the call report code for non-qualifying capital instruments subject to phase out from tier 2 capital, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 2,407 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 2 capital and outstanding as of January 1, 2014. This line item is generally not applicable to depository institution holding companies with total consolidated assets of less than $15 billion and 2010 MHCs that issued and included non-qualifying capital instruments prior to May 19, 2010, because these institutions may include such instruments in additional tier 1 and tier 2 capital as described in Schedule HC-R, item 20 and 27, respectively.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP867 sits on the call report
| Code | RCOAP867 (prefix RCOA, item P867) |
|---|---|
| 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 P867 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP867 | Regulatory capital items reported on Schedule RC-R | 77 |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 2,407 | $0 |
| March 31, 2026 | 2,511 | $0 |
| December 31, 2025 | 2,595 | $0 |
| September 30, 2025 | 2,632 | $0 |
| June 30, 2025 | 2,683 | $0 |
| March 31, 2025 | 2,708 | $0 |
| December 31, 2024 | 2,763 | $0 |
| September 30, 2024 | 2,802 | $0 |
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