RCFD3547: Revaluation Losses on Interest Rate, Foreign Exchange Rate, and Other Commodity and Equity Contracts
RCFD3547 is the call report code for revaluation losses 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 $169.08B; the median among the 26 with a nonzero amount was $1.76B. The largest value reported for Q2 2026 was $60.01B, by JPMorgan Chase Bank, N.A.
Definition
Includes the amount of revaluation losses (i.e., liabilities) from the 'marking to market' of interest rate, foreign exchange rate, and other off-balance sheet commodity and equity contracts held for trading purposes.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD3547 sits on the call report
| Code | RCFD3547 (prefix RCFD, item 3547) |
|---|---|
| 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 3547 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON3547 | 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 | RCFD3547 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $60.01B |
| Bank of America, N.A. | Charlotte, NC | $27.53B |
| Citibank, N.A. | Sioux Falls, SD | $23.17B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $14.81B |
| Goldman Sachs Bank USA | New York, NY | $10.77B |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $6.93B |
| State Street Bank and Trust Company | Boston, MA | $4.68B |
| U.S. Bank N.A. | Cincinnati, OH | $3.64B |
| PNC Bank, N.A. | Wilmington, DE | $3.07B |
| The Bank of New York Mellon | New York, NY | $2.62B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 66 | $169.08B |
| March 31, 2026 | 68 | $153.64B |
| December 31, 2025 | 68 | $129.96B |
| September 30, 2025 | 68 | $132.48B |
| June 30, 2025 | 66 | $145.85B |
| March 31, 2025 | 66 | $125.95B |
| December 31, 2024 | 68 | $149.36B |
| September 30, 2024 | 68 | $137.68B |
Related
All codes on Schedule RC-D · All call report schedules · Find the code for a loan type · What a call report is