RCFD3543: Revaluation Gains on Interest Rate, Foreign Exchange Rate, and Other Commodity and Equity Contracts
RCFD3543 is the call report code for revaluation gains on interest rate, foreign exchange rate, and other commodity and equity contracts, reported on Schedule RC-D, Trading Assets and Liabilities. For Q2 2026, 66 banks reported it, totaling $207.05B; the median among the 26 with a nonzero amount was $1.46B. The largest value reported for Q2 2026 was $73.74B, by JPMorgan Chase Bank, N.A.
Definition
Includes the amount of revaluation gains (i.e., assets) from the 'marking to market' of interest rate, foreign exchange rate, and other off-balance sheet commodity and equity contracts held for trading purposes. To the extent that the entity performs its 'marking to market' of these contracts on a consolidated basis and nets the resulting revaluation gains and losses (i.e., assets and liabilities) for other financial reporting purposes, but cannot readily determine separate asset amounts for its domestic offices and for its foreign offices, the asset amounts reported in this item may include revaluation gains and losses on contracts with the same counterparty in both domestic and foreign offices.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD3543 sits on the call report
| Code | RCFD3543 (prefix RCFD, item 3543) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-D, Trading Assets and Liabilities |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1994 |
The same item under other prefixes
Item 3543 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON3543 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 501 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFD3543 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $73.74B |
| Citibank, N.A. | Sioux Falls, SD | $29.01B |
| Bank of America, N.A. | Charlotte, NC | $26.29B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $23.71B |
| Goldman Sachs Bank USA | New York, NY | $16.14B |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $11.21B |
| State Street Bank and Trust Company | Boston, MA | $8.53B |
| U.S. Bank N.A. | Cincinnati, OH | $3.84B |
| The Bank of New York Mellon | New York, NY | $2.95B |
| Fifth Third Bank, N.A. | Cincinnati, OH | $2.47B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 66 | $207.05B |
| March 31, 2026 | 68 | $208.38B |
| December 31, 2025 | 68 | $165.51B |
| September 30, 2025 | 68 | $180.36B |
| June 30, 2025 | 66 | $200.67B |
| March 31, 2025 | 66 | $173.27B |
| December 31, 2024 | 68 | $188.60B |
| September 30, 2024 | 68 | $160.64B |
Related
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