Call report code · Schedule RC-R, Part I
RCOAS540: Unconditionally Cancellable Commitments
RCOAS540 is the call report code for unconditionally cancellable commitments, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 1,810 banks reported it, totaling $80.31B; the median among the 660 with a nonzero amount was $14.9M. The largest value reported for Q2 2026 was $32.46B, by John Deere Financial, F.S.B.
Where RCOAS540 sits on the call report
| Code | RCOAS540 (prefix RCOA, item S540) |
|---|---|
| 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 | 2020 |
The same item under other prefixes
Item S540 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAS540 | Regulatory capital items reported on Schedule RC-R | 3 |
| RCFDS540 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 77 |
| RCONS540 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 2,407 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAS540 |
|---|---|---|
| John Deere Financial, F.S.B. | Middleton, WI | $32.46B |
| First Bank & Trust | Brookings, SD | $10.63B |
| Credit One Bank, N.A. | Las Vegas, NV | $9.62B |
| The Pitney Bowes Bank Inc. | Salt Lake City, UT | $817.0M |
| First Dakota National Bank | Yankton, SD | $714.6M |
| Cornerstone Bank | York, NE | $535.5M |
| First Arkansas Bank and Trust | Jacksonville, AR | $507.8M |
| D.L. Evans Bank | Burley, ID | $417.1M |
| MRV Banks | Sainte Genevieve, MO | $415.6M |
| Bank of the Sierra | Porterville, CA | $403.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 1,810 | $80.31B |
| March 31, 2026 | 1,745 | $76.06B |
| December 31, 2025 | 1,719 | $71.11B |
| September 30, 2025 | 1,723 | $69.35B |
| June 30, 2025 | 1,714 | $69.04B |
| March 31, 2025 | 1,729 | $68.93B |
| December 31, 2024 | 1,698 | $67.52B |
| September 30, 2024 | 1,688 | $65.42B |
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