RCFD3555: First Component of Other Off-balance Sheet Liabilities That Is Over 25% of Total Equity Capital (3210)
RCFD3555 is the call report code for first component of other off-balance sheet liabilities that is over 25% of total equity capital (3210), reported on Schedule RC-L, Derivatives and Off-Balance-Sheet Items. For Q2 2026, 80 banks reported it, totaling $265.66B; the median among the 4 with a nonzero amount was $61.62B. The largest value reported for Q2 2026 was $134.21B, by The Northern Trust Company.
Definition
The field prefixed by the mnemonic 'TEXT' is the first line of each component of other off-balance sheet liabilities that are itemized and described, and that individually exceeds 25% of the bank's 'Total Equity Capital (3210)'. It should be used in conjunction with the value reported in RCFD3555 or RCON3555.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD3555 sits on the call report
| Code | RCFD3555 (prefix RCFD, item 3555) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-L, Derivatives and Off-Balance-Sheet Items |
| 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 3555 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON3555 | 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 | RCFD3555 |
|---|---|---|
| The Northern Trust Company | Chicago, IL | $134.21B |
| Goldman Sachs Bank USA | New York, NY | $69.96B |
| Citibank, N.A. | Sioux Falls, SD | $53.29B |
| KeyBank N.A. | Cleveland, OH | $8.20B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $265.66B |
| March 31, 2026 | 80 | $266.84B |
| December 31, 2025 | 80 | $199.97B |
| September 30, 2025 | 80 | $198.03B |
| June 30, 2025 | 80 | $187.94B |
| March 31, 2025 | 82 | $167.20B |
| December 31, 2024 | 82 | $144.07B |
| September 30, 2024 | 82 | $155.70B |
Related
All codes on Schedule RC-L · All call report schedules · Find the code for a loan type · What a call report is