RCFD3839: Surplus
RCFD3839 is the call report code for surplus, reported on Schedule RC, Balance Sheet. For Q2 2026, 80 banks reported it, totaling $1.22T; the median among the 80 with a nonzero amount was $2.17B. The largest value reported for Q2 2026 was $177.63B, by Bank of America, N.A.
Definition
Includes the net amount formally transferred to the surplus account, including capital contributions, adjustments arising from treasury stock transactions, and any amount received for common stock in excess of its par or stated value on or before the report date. Excludes any portion of the proceeds received from the sale of preferred stock in excess of its par or stated value (reported in Schedule RC, item 3282 or 3838, as appropriate).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD3839 sits on the call report
| Code | RCFD3839 (prefix RCFD, item 3839) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC, Balance Sheet |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1990 |
The same item under other prefixes
Item 3839 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON3839 | 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 | RCFD3839 |
|---|---|---|
| Bank of America, N.A. | Charlotte, NC | $177.63B |
| Citibank, N.A. | Sioux Falls, SD | $148.56B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $119.54B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $115.66B |
| Capital One, N.A. | McLean, VA | $86.56B |
| Truist Bank | Charlotte, NC | $58.91B |
| PNC Bank, N.A. | Wilmington, DE | $43.66B |
| Goldman Sachs Bank USA | New York, NY | $35.93B |
| U.S. Bank N.A. | Cincinnati, OH | $29.95B |
| BMO Bank N.A. | Chicago, IL | $29.68B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $1.22T |
| March 31, 2026 | 80 | $1.22T |
| December 31, 2025 | 80 | $1.17T |
| September 30, 2025 | 80 | $1.17T |
| June 30, 2025 | 80 | $1.17T |
| March 31, 2025 | 82 | $1.13T |
| December 31, 2024 | 82 | $1.13T |
| September 30, 2024 | 82 | $1.12T |
Related
All codes on Schedule RC · All call report schedules · Find the code for a loan type · What a call report is