RCOAQ258: Unrealized Net Gain (Loss) Related to Changes in the Fair Value of Liabilities That Are Due to Changes in Own Credit Risk
RCOAQ258 is the call report code for unrealized net gain (loss) related to changes in the fair value of liabilities that are due to changes in own credit risk, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $5.4M; the median among the 4 with a nonzero amount was $584K. The largest value reported for Q2 2026 was $4.3M, by Banc of California.
Definition
Unrealized net gain (loss) related to changes in the fair value of liabilities that are due to changes in own credit risk
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAQ258 sits on the call report
| Code | RCOAQ258 (prefix RCOA, item Q258) |
|---|---|
| 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 Q258 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAQ258 | Regulatory capital items reported on Schedule RC-R | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAQ258 |
|---|---|---|
| Banc of California | Los Angeles, CA | $4.3M |
| TD Bank USA, N.A. | Wilmington, DE | $770K |
| First United Bank & Trust | Oakland, MD | $398K |
| Liberty Bank of New Jersey | Verona, NJ | -$33K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $5.4M |
| March 31, 2026 | 4,256 | $5.8M |
| December 31, 2025 | 4,314 | $5.7M |
| September 30, 2025 | 4,355 | $5.9M |
| June 30, 2025 | 4,397 | $4.9M |
| March 31, 2025 | 4,437 | $5.4M |
| December 31, 2024 | 4,461 | $9.4M |
| September 30, 2024 | 4,490 | $5.9M |
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