RCFD1778: Amortized Cost of Held-to-maturity Securities Sold or Transferred to Available-for-sale or Trading Securities During the Calendar Year-to-date
RCFD1778 is the call report code for amortized cost of held-to-maturity securities sold or transferred to available-for-sale or trading securities during the calendar year-to-date, reported on Schedule RC-B, Securities. For Q2 2026 (year to date), 80 banks reported it, totaling $16.0M. The largest value reported for Q2 2026 (year to date) was $16.0M, by Citibank, N.A.
Definition
If the reporting entity has sold any held-to-maturity debt securities or has transferred any held-to-maturity debt securities to the available-for-sale or to trading securities during the calendar year-to-date, the total amortized cost of these held-to-maturity debt securities as of their date of sale or transfer is reported in this item. Excluded is the amortized cost of any held-to-maturity debt security that has been sold near enough to (e.g., within three months of) its maturity date (or call date if exercise of the call is probable) that interest rate risk is substantially eliminated as a pricing factor. Also excluded is the amortized cost of any held-to-maturity debt security that has been sold after the collection of a substantial portion (i.e., at least 85 percent) of the principal outstanding at acquisition due to prepayments on the debt security, or, if the debt security is a fixed rate security, due to scheduled payments payable in equal installments (both principal and interest) over its term.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD1778 sits on the call report
| Code | RCFD1778 (prefix RCFD, item 1778) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-B, Securities |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 1994 |
The same item under other prefixes
Item 1778 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON1778 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 4,217 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFD1778 |
|---|---|---|
| Citibank, N.A. | Sioux Falls, SD | $16.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $16.0M |
| December 31, 2025 | 80 | $0 |
| June 30, 2025 | 80 | $0 |
| December 31, 2024 | 82 | $600.2M |
| June 30, 2024 | 82 | $0 |
| December 31, 2023 | 81 | $34.33B |
Related
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