RCFAQ258: Unrealized Net Gain (Loss) Related to Changes in the Fair Value of Liabilities That Are Due to Changes in Own Credit Risk
RCFAQ258 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, 80 banks reported it, totaling $1.09B; the median among the 16 with a nonzero amount was $4.1M. The largest value reported for Q2 2026 was $555.0M, by JPMorgan Chase Bank, N.A.
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 RCFAQ258 sits on the call report
| Code | RCFAQ258 (prefix RCFA, item Q258) |
|---|---|
| Prefix RCFA | Regulatory capital items reported on Schedule RC-R. |
| Schedule | RC-R, Part I, Regulatory Capital Components and Ratios |
| Reported on | FFIEC 031 |
| 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 |
|---|---|---|
| RCOAQ258 | Regulatory capital items reported on Schedule RC-R | 4,217 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFAQ258 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $555.0M |
| Citibank, N.A. | Sioux Falls, SD | $208.0M |
| Bank of America, N.A. | Charlotte, NC | $152.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $148.0M |
| Goldman Sachs Bank USA | New York, NY | $61.0M |
| PNC Bank, N.A. | Wilmington, DE | $26.0M |
| Truist Bank | Charlotte, NC | $10.0M |
| The Bank of New York Mellon | New York, NY | $6.0M |
| TD Bank, N.A. | Wilmington, DE | $2.2M |
| Capital One, N.A. | McLean, VA | $1.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $1.09B |
| March 31, 2026 | 80 | $1.47B |
| December 31, 2025 | 80 | $824.4M |
| September 30, 2025 | 80 | $857.0M |
| June 30, 2025 | 80 | $1.03B |
| March 31, 2025 | 82 | $1.12B |
| December 31, 2024 | 82 | $950.6M |
| September 30, 2024 | 82 | $952.2M |
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