RCOAP872: Tier 2 Capital Deductions
RCOAP872 is the call report code for tier 2 capital deductions, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 2,407 banks reported it, totaling $715K; the median among the 4 with a nonzero amount was $224K. The largest value reported for Q2 2026 was $261K, by Citizens National Bank of Cheboygan.
Definition
Report the sum of items 52 through 56. Report total tier 2 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 RCOAP872 sits on the call report
| Code | RCOAP872 (prefix RCOA, item P872) |
|---|---|
| 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 P872 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP872 | Regulatory capital items reported on Schedule RC-R | 77 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP872 |
|---|---|---|
| Citizens National Bank of Cheboygan | Cheboygan, MI | $261K |
| PSB Bank | Rhineland, MO | $249K |
| Home Bank, N.A. | Lafayette, LA | $200K |
| Old Second National Bank | Aurora, IL | $5K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 2,407 | $715K |
| March 31, 2026 | 2,511 | $1.3M |
| December 31, 2025 | 2,595 | $888K |
| September 30, 2025 | 2,632 | $902K |
| June 30, 2025 | 2,683 | $693K |
| March 31, 2025 | 2,708 | $4.2M |
| December 31, 2024 | 2,763 | $3.7M |
| September 30, 2024 | 2,802 | $6.0M |
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