RCOAP870: Tier 2 Capital Before Deductions
RCOAP870 is the call report code for tier 2 capital before deductions, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 2,407 banks reported it, totaling $46.18B; the median among the 2,346 with a nonzero amount was $3.9M. The largest value reported for Q2 2026 was $1.48B, by Zions Bancorporation, N.A.
Definition
Sum of items 46, 47, 48, and 50. Report the sum of Schedule HC-R, items 27 through 30.a, plus item 31.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP870 sits on the call report
| Code | RCOAP870 (prefix RCOA, item P870) |
|---|---|
| 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 P870 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP870 | Regulatory capital items reported on Schedule RC-R | 77 |
| RCFWP870 | Regulatory capital items for banks using the advanced approaches | 14 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP870 |
|---|---|---|
| Zions Bancorporation, N.A. | Salt Lake City, UT | $1.48B |
| First Horizon Bank | Memphis, TN | $1.06B |
| Bank OZK | Little Rock, AR | $1.02B |
| Western Alliance Bank | Phoenix, AZ | $940.9M |
| First National Bank of Pennsylvania | Greenville, PA | $784.3M |
| BOKF, N.A. | Tulsa, OK | $763.8M |
| Webster Bank, N.A. | Stamford, CT | $720.5M |
| Associated Bank, N.A. | Green Bay, WI | $717.6M |
| SouthState Bank, N.A. | Winter Haven, FL | $603.0M |
| CIBC Bank USA | Chicago, IL | $586.6M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 2,407 | $46.18B |
| March 31, 2026 | 2,511 | $47.10B |
| December 31, 2025 | 2,595 | $49.27B |
| September 30, 2025 | 2,632 | $48.18B |
| June 30, 2025 | 2,683 | $47.98B |
| March 31, 2025 | 2,708 | $47.94B |
| December 31, 2024 | 2,763 | $46.82B |
| September 30, 2024 | 2,802 | $46.44B |
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