RCFD3529: Interest Rate, Foreign Exchange Rate, and Other Commodity and Equity Contracts: Fair Value of Amounts Carried as Assets - Past Due 30 Through 89 Days
RCFD3529 is the call report code for interest rate, foreign exchange rate, and other commodity and equity contracts: fair value of amounts carried as assets - past due 30 through 89 days, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 80 banks reported it, totaling $6.7M; the median among the 3 with a nonzero amount was $1.0M. The largest value reported for Q2 2026 was $5.0M, by Citibank, N.A.
Definition
For each interest rate, foreign exchange rate, or other off-balance sheet commodity or equity contract on which a required payment by the entity's counterparty is past due 30 through 89 days as of the report date, the replacement cost, i.e., the mark-to-market value, of the contract only if it is positive, is reported. Does not include the replacement cost of those past due contracts with negative mark-to-market values. The replacement cost of a contract is defined as the loss that would be incurred in the event of a counterpart default, as measured by the net cost of replacing the contract at current market rates. The replacement cost is to be measured in U.S. dollars, regardless of the currency or currencies specified in the contract, and should reflect changes in both interest rates and counterparty credit quality.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD3529 sits on the call report
| Code | RCFD3529 (prefix RCFD, item 3529) |
|---|---|
| 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 | 1994 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFD3529 |
|---|---|---|
| Citibank, N.A. | Sioux Falls, SD | $5.0M |
| Goldman Sachs Bank USA | New York, NY | $1.0M |
| The Northern Trust Company | Chicago, IL | $670K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $6.7M |
| March 31, 2026 | 80 | $153.0M |
| December 31, 2025 | 80 | $6.3M |
| September 30, 2025 | 80 | $11.4M |
| June 30, 2025 | 80 | $13.1M |
| March 31, 2025 | 82 | $12.8M |
| December 31, 2024 | 82 | $46.7M |
| September 30, 2024 | 82 | $40.6M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is