RCFD8782: Amortized Cost of Structured Notes
RCFD8782 is the call report code for amortized cost of structured notes, reported on Schedule RC-B, Securities. For Q2 2026, 80 banks reported it, totaling $1.43B; the median among the 7 with a nonzero amount was $234.0M. The largest value reported for Q2 2026 was $525.0M, by East West Bank.
Definition
Includes the amortized cost of all structured notes included in the held-to-maturity and available-for-sale accounts. Excluded from structured notes are floating rate debt securities denominated in U.S. dollars whose payment of interest is based upon a single index of a Treasury bill rate, the prime rate, or LIBOR and which do not contain adjusting caps, adjusting floors, leverage, or variable principal redemption. Furthermore, debt securities that do not possess the aforementioned characteristics of a structured note need not be reported as structured notes solely because they are callable as of a specified date at a specified price. In addition, debt securities that in the past possessed the characteristics of a structured note, but which have 'fallen through' their structures (e.g., all of the issuer's call options have expired and there are no more adjustments to the interest rate on the security), need not be reported as structured notes. Generally, municipal and corporate securities that have periodic call options are not reported as structured notes. Although many of these securities have features similar to those found in some structured notes (e.g., step-ups, which generally remain callable after a step-up date), they are not commonly known as structured notes. Examples of such callable securities that are not reported as structured notes includes:
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD8782 sits on the call report
| Code | RCFD8782 (prefix RCFD, item 8782) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-B, Securities |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1993 |
The same item under other prefixes
Item 8782 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON8782 | 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 | RCFD8782 |
|---|---|---|
| East West Bank | Pasadena, CA | $525.0M |
| Valley National Bank | Passaic, NJ | $278.2M |
| Old National Bank | Evansville, IN | $249.9M |
| Ally Bank | Sandy, UT | $234.0M |
| WEX Bank | Sandy, UT | $108.0M |
| Interaudi Bank | New York, NY | $25.0M |
| Habib American Bank | New York, NY | $10.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $1.43B |
| March 31, 2026 | 80 | $4.54B |
| December 31, 2025 | 80 | $4.69B |
| September 30, 2025 | 80 | $4.70B |
| June 30, 2025 | 80 | $1.47B |
| March 31, 2025 | 82 | $1.50B |
| December 31, 2024 | 82 | $1.50B |
| September 30, 2024 | 82 | $1.50B |
Related
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