RCFDB855: Fair Value of Held-to-maturity Asset-backed Securities: Commercial and Industrial Loans
RCFDB855 is the call report code for fair value of held-to-maturity asset-backed securities: commercial and industrial loans, reported on Schedule RC-B, Securities. For Q2 2026, 50 banks reported it, totaling $63.3M. The largest value reported for Q2 2026 was $63.3M, by PNC Bank, N.A.
Definition
Report in column B the fair value of all held-to-maturity asset-backed securities collateralized by commercial and industrial loans, i.e., loans for commercial and industrial purposes to sole proprietorships, partnerships, corporations, and other business enterprises, whether secured (other than by real estate) or unsecured, single-payment or installment, as defined for Schedule RC-C, part I, item 4.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDB855 sits on the call report
| Code | RCFDB855 (prefix RCFD, item B855) |
|---|---|
| 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 | 2001 |
The same item under other prefixes
Item B855 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONB855 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 103 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDB855 |
|---|---|---|
| PNC Bank, N.A. | Wilmington, DE | $63.3M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 50 | $63.3M |
| March 31, 2026 | 50 | $80.2M |
| December 31, 2025 | 49 | $114.3M |
| September 30, 2025 | 49 | $144.0M |
| June 30, 2025 | 49 | $184.3M |
| March 31, 2025 | 50 | $334.6M |
| December 31, 2024 | 51 | $389.1M |
| September 30, 2024 | 51 | $448.2M |
Related
All codes on Schedule RC-B · All call report schedules · Find the code for a loan type · What a call report is