RIAD4356: Changes Incident to Business Combinations, Net
RIAD4356 is the call report code for changes incident to business combinations, net, reported on Schedule RI-A, Changes in Bank Equity Capital. For Q2 2026 (year to date), 4,297 banks reported it, totaling $51.02B; the median among the 88 with a nonzero amount was $43.0M. The largest value reported for Q2 2026 (year to date) was $12.58B, by Fifth Third Bank, N.A.
Definition
If the bank has entered into a business combination which became effective during the reporting period and which has been accounted for as a pooling of interests, report the historical equity capital balances of the bank or other business acquired as of the end of the previous calendar year. If the bank purchased another bank or business during the reporting period, includes the fair value of any perpetual preferred or common shares issued (less the direct cost of issuing the shares) less any goodwill charged against undivided profits. If for any reason goodwill is charged-off, a net reduction of equity capital may result. Excludes the fair value of limited-life preferred stock issued in connection with purchase acquisitions. If the bank has been acquired in a transaction accounted for using push down accounting, reported in this item is the initial increase or decrease in equity capital that results from the application of push down accounting, i.e., the difference between the bank's total equity capital as of the end of the previous calendar year and its restated equity capital after the push down adjusting entries have been recorded as of the acquisition date. For further information on push down accounting, see the Glossary entry for 'business combinations' in the Report of Condition and Income Instruction Booklet. Includes any retroactive adjustments that result from the realization of income tax benefits of pre-acquisition operating loss carryforwards of purchased subsidiaries and other purchased businesses.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIAD4356 sits on the call report
| Code | RIAD4356 (prefix RIAD, item 4356) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI-A, Changes in Bank Equity Capital |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 1976 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIAD4356 |
|---|---|---|
| Fifth Third Bank, N.A. | Cincinnati, OH | $12.58B |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $10.60B |
| The Huntington National Bank | Columbus, OH | $8.34B |
| Pinnacle Bank | Nashville, TN | $7.52B |
| Nicolet National Bank | Green Bay, WI | $1.11B |
| Capital One, N.A. | McLean, VA | $868.0M |
| Citizens Business Bank, N.A. | Ontario, CA | $840.2M |
| Sunflower Bank, N.A. | Dallas, TX | $824.7M |
| OceanFirst Bank, N.A. | Toms River, NJ | $749.7M |
| Prosperity Bank | El Campo, TX | $661.5M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $51.02B |
| March 31, 2026 | 4,336 | $46.86B |
| December 31, 2025 | 4,394 | $66.89B |
| September 30, 2025 | 4,435 | $63.05B |
| June 30, 2025 | 4,477 | $57.20B |
| March 31, 2025 | 4,519 | $8.54B |
| December 31, 2024 | 4,543 | $5.44B |
| September 30, 2024 | 4,572 | $4.63B |
Related
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