RCOAP868: Total Capital Minority Interest That Is Not Included in Tier 1 Capital
RCOAP868 is the call report code for total capital minority interest that is not included in tier 1 capital, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 2,407 banks reported it, totaling $45.1M; the median among the 9 with a nonzero amount was $305K. The largest value reported for Q2 2026 was $38.0M, by First Horizon Bank.
Definition
Report the amount of total capital 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 RCOAP868 sits on the call report
| Code | RCOAP868 (prefix RCOA, item P868) |
|---|---|
| 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 P868 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP868 | Regulatory capital items reported on Schedule RC-R | 77 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP868 |
|---|---|---|
| First Horizon Bank | Memphis, TN | $38.0M |
| Community First Bank of Indiana | Kokomo, IN | $4.1M |
| Movement Bank | Danville, VA | $1.6M |
| Atlantic Community Bankers Bank | Camp Hill, PA | $558K |
| Exchange Bank and Trust Company | Perry, OK | $305K |
| Alpine Bank | Glenwood Springs, CO | $292K |
| FirstBank | Nashville, TN | $93K |
| Lake City Bank | Warsaw, IN | $89K |
| The Lyons National Bank | Lyons, NY | $56K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 2,407 | $45.1M |
| March 31, 2026 | 2,511 | $49.8M |
| December 31, 2025 | 2,595 | $58.6M |
| September 30, 2025 | 2,632 | $57.6M |
| June 30, 2025 | 2,683 | $57.3M |
| March 31, 2025 | 2,708 | $57.0M |
| December 31, 2024 | 2,763 | $56.8M |
| September 30, 2024 | 2,802 | $57.8M |
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