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Call report code · Schedule RC-R, Part I

RCOWH312: Institution-specific Capital Buffer Necessary to Avoid Limitations on Distributions and Discretionary Bonus Payments: (Advanced Approaches Holding Companies That Exit Parallel Run Only): Total Applicable Capital Buffer

RCOWH312 is the call report code for institution-specific capital buffer necessary to avoid limitations on distributions and discretionary bonus payments: (advanced approaches holding companies that exit parallel run only): total applicable capital buffer, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 8 banks reported it; the median nonzero value was 0.03.

Where RCOWH312 sits on the call report

Reference facts for call report code RCOWH312
CodeRCOWH312 (prefix RCOW, item H312)
Prefix RCOWRegulatory capital items for banks using the advanced approaches.
ScheduleRC-R, Part I, Regulatory Capital Components and Ratios
Reported onFFIEC 041
ValueDecimal value, year to date
In the MDRM since2016

The same item under other prefixes

Item H312 is also reported under these codes. Which banks file each one depends on the form they file.

CodeMeaning of the prefixBanks reporting
RCFWH312 Regulatory capital items for banks using the advanced approaches 33

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