Call report code · Schedule RC-G
RCFD2932: Dividends Declared But Not Yet Payable
RCFD2932 is the call report code for dividends declared but not yet payable, reported on Schedule RC-G, Other Liabilities. For Q2 2026, 80 banks reported it, totaling $0.
Definition
The amount of cash dividends declared on or before the reporting date but not payable until after that date. (Dividend checks outstanding are included in 'Certified and Officers' Checks, Etc. (2330)'.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD2932 sits on the call report
| Code | RCFD2932 (prefix RCFD, item 2932) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-G, Other Liabilities |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2001 |
The same item under other prefixes
Item 2932 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON2932 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 3,324 |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $0 |
| March 31, 2026 | 80 | $10.6M |
| December 31, 2025 | 80 | $0 |
| September 30, 2025 | 80 | $660.0M |
| June 30, 2025 | 80 | $0 |
| March 31, 2025 | 82 | $10.1M |
| December 31, 2024 | 82 | $0 |
| September 30, 2024 | 82 | $0 |
Related
All codes on Schedule RC-G · All call report schedules · Find the code for a loan type · What a call report is