RCFDB557: Allowance for Credit Losses on Off-balance Sheet Credit Exposures
RCFDB557 is the call report code for allowance for credit losses on off-balance sheet credit exposures, reported on Schedule RC-G, Other Liabilities. For Q2 2026, 80 banks reported it, totaling $13.60B; the median among the 62 with a nonzero amount was $16.0M. The largest value reported for Q2 2026 was $5.15B, by JPMorgan Chase Bank, N.A.
Definition
Includes the amount of any allowance for credit losses on off-balance sheet exposures established in accordance with generally accepted accounting principles.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDB557 sits on the call report
| Code | RCFDB557 (prefix RCFD, item B557) |
|---|---|
| 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 | 2001 |
The same item under other prefixes
Item B557 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONB557 | 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 | RCFDB557 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $5.15B |
| Citibank, N.A. | Sioux Falls, SD | $1.71B |
| Bank of America, N.A. | Charlotte, NC | $1.15B |
| PNC Bank, N.A. | Wilmington, DE | $809.7M |
| Goldman Sachs Bank USA | New York, NY | $592.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $502.0M |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $374.0M |
| U.S. Bank N.A. | Cincinnati, OH | $333.5M |
| Truist Bank | Charlotte, NC | $333.0M |
| KeyBank N.A. | Cleveland, OH | $274.2M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $13.60B |
| March 31, 2026 | 80 | $13.79B |
| December 31, 2025 | 80 | $13.60B |
| September 30, 2025 | 80 | $11.36B |
| June 30, 2025 | 80 | $11.27B |
| March 31, 2025 | 82 | $10.24B |
| December 31, 2024 | 82 | $9.83B |
| September 30, 2024 | 82 | $10.03B |
Related
All codes on Schedule RC-G · All call report schedules · Find the code for a loan type · What a call report is