RCFD3507: Debt Securities and Other Assets - Nonaccrual
RCFD3507 is the call report code for debt securities and other assets - nonaccrual, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 80 banks reported it, totaling $3.19B; the median among the 9 with a nonzero amount was $54.8M. The largest value reported for Q2 2026 was $1.89B, by Bank of America, N.A.
Definition
Includes the amount of all assets other than loans and leases reported in (Schedule RC-C for the FFIEC 031, 032, 033, 034 reports) that are in nonaccrual status. (See item 3505.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD3507 sits on the call report
| Code | RCFD3507 (prefix RCFD, item 3507) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1991 |
The same item under other prefixes
Item 3507 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON3507 | 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 | RCFD3507 |
|---|---|---|
| Bank of America, N.A. | Charlotte, NC | $1.89B |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $607.0M |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $449.0M |
| PNC Bank, N.A. | Wilmington, DE | $170.0M |
| Cross River Bank | Fort Lee, NJ | $54.8M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $14.0M |
| FirstBank Puerto Rico | San Juan, PR | $1.6M |
| First-Citizens Bank & Trust Company | Raleigh, NC | $1.0M |
| U.S. Bank N.A. | Cincinnati, OH | $276K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $3.19B |
| March 31, 2026 | 80 | $2.31B |
| December 31, 2025 | 80 | $1.98B |
| September 30, 2025 | 80 | $1.90B |
| June 30, 2025 | 80 | $1.40B |
| March 31, 2025 | 82 | $1.28B |
| December 31, 2024 | 82 | $1.40B |
| September 30, 2024 | 82 | $816.0M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is