RCFD3553: Second Itemized Amount That Exceeds 25% of All Other Liabilities (2938) or (2942)
RCFD3553 is the call report code for second itemized amount that exceeds 25% of all other liabilities (2938) or (2942), reported on Schedule RC-G, Other Liabilities. For Q2 2026, 80 banks reported it, totaling $14.52B; the median among the 7 with a nonzero amount was $23.2M. The largest value reported for Q2 2026 was $9.61B, by State Street Bank and Trust Company.
Definition
The field prefixed by the mnemonic 'TEXT' is the name of the amount itemized as the second line that exceeds 25% of 'All Other Liabilities (2938) or (2942)'. It should be used in conjunction with the value reported in RCFD3553, RCON3553 or SUBC3553.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD3553 sits on the call report
| Code | RCFD3553 (prefix RCFD, item 3553) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-G, Other Liabilities |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1988 |
The same item under other prefixes
Item 3553 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON3553 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 3,382 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFD3553 |
|---|---|---|
| State Street Bank and Trust Company | Boston, MA | $9.61B |
| American Express National Bank | Sandy, UT | $3.92B |
| HSBC Bank USA, N.A. | Tysons, VA | $963.9M |
| WEX Bank | Sandy, UT | $23.2M |
| Valley National Bank | Passaic, NJ | $2.6M |
| Banesco USA | Miami, FL | $288K |
| Habib American Bank | New York, NY | $111K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $14.52B |
| March 31, 2026 | 80 | $18.15B |
| December 31, 2025 | 80 | $13.75B |
| September 30, 2025 | 80 | $11.03B |
| June 30, 2025 | 80 | $9.51B |
| March 31, 2025 | 82 | $21.11B |
| December 31, 2024 | 82 | $21.88B |
| September 30, 2024 | 82 | $13.99B |
Related
All codes on Schedule RC-G · All call report schedules · Find the code for a loan type · What a call report is