RCFD3430: All Other Off-balance Sheet Liabilities
RCFD3430 is the call report code for all other off-balance sheet liabilities, reported on Schedule RC-L, Derivatives and Off-Balance-Sheet Items. For Q2 2026, 80 banks reported it, totaling $418.47B; the median among the 19 with a nonzero amount was $5.24B. The largest value reported for Q2 2026 was $134.21B, by The Northern Trust Company.
Definition
Includes all significant types of off-balance sheet liabilities not covered in other items of Schedule RC-L for banks, Schedule HC-F for bank holding companies or under 'Off-Balance Sheet Items' for the FR 2314 report. Includes only the aggregate amount of those types of other off-balance sheet liabilities that individually exceeds ten percent of the reporting bank's or bank holding company's 'Total Equity Capital (3210)'. If the bank or bank holding company has no types of other off-balance sheet liabilities that individually exceeds ten percent of total equity capital, a zero or the word 'none' is reported. Those types of off-balance sheet liabilities that are included in this item that exceeds 25 percent of the bank's total equity capital are itemized in items 3555, 3556, 3557 and 3558 and for bank holding companies, in items 6561, 6562, 6568 and 6586. Also includes (1) financial guarantee insurance which insures the timely payment of principal and interest on bond issues, (2) letters of indemnity other than those issued in connection with the replacement of lost or stolen official checks, (3) shipside or dockside guarantees or similar guarantees relating to missing bills of lading or title documents and other document guarantees that facilitate the replacement of lost or destroyed documents and negotiable instruments, and (4) commitments to purchase and commitments to sell when-issued securities, if the reporting bank does not report these commitments as forward contracts in Schedule RC-L, item 14.b.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD3430 sits on the call report
| Code | RCFD3430 (prefix RCFD, item 3430) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-L, Derivatives and Off-Balance-Sheet Items |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1984 |
The same item under other prefixes
Item 3430 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON3430 | 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 | RCFD3430 |
|---|---|---|
| The Northern Trust Company | Chicago, IL | $134.21B |
| Citibank, N.A. | Sioux Falls, SD | $73.70B |
| Goldman Sachs Bank USA | New York, NY | $69.96B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $65.69B |
| Manufacturers and Traders Trust Company | Buffalo, NY | $15.40B |
| TD Bank, N.A. | Wilmington, DE | $14.22B |
| U.S. Bank N.A. | Cincinnati, OH | $12.25B |
| KeyBank N.A. | Cleveland, OH | $8.20B |
| East West Bank | Pasadena, CA | $5.90B |
| Citizens Bank, N.A. | Providence, RI | $5.24B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $418.47B |
| March 31, 2026 | 80 | $411.84B |
| December 31, 2025 | 80 | $384.34B |
| September 30, 2025 | 80 | $406.31B |
| June 30, 2025 | 80 | $389.97B |
| March 31, 2025 | 82 | $351.86B |
| December 31, 2024 | 82 | $298.91B |
| September 30, 2024 | 82 | $295.70B |
Related
All codes on Schedule RC-L · All call report schedules · Find the code for a loan type · What a call report is