RCFDF240: Total Fair Value of Nontrading Securities at Fair Value with Changes in Fair Value Reported in Current Earnings
RCFDF240 is the call report code for total fair value of nontrading securities at fair value with changes in fair value reported in current earnings, reported on Schedule RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis. For Q2 2026, 66 banks reported it, totaling $11.54B; the median among the 3 with a nonzero amount was $299.2M. The largest value reported for Q2 2026 was $11.22B, by Bank of America, N.A.
Definition
Report the total fair value of those securities the bank has elected to report under the fair value option that is included in Schedule RC-Q, item 2 above, and the fair values determined using Level 2 or Level 3 measurement inputs. Securities that the bank has elected to report at fair value under the fair value option are reported as trading securities pursuant to FAS 159 even though management did not acquire the securities principally for the purpose of selling them in the near term.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDF240 sits on the call report
| Code | RCFDF240 (prefix RCFD, item F240) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2007 |
The same item under other prefixes
Item F240 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONF240 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 501 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDF240 |
|---|---|---|
| Bank of America, N.A. | Charlotte, NC | $11.22B |
| City National Bank | Los Angeles, CA | $299.2M |
| TD Bank, N.A. | Wilmington, DE | $19.5M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 66 | $11.54B |
| March 31, 2026 | 68 | $13.92B |
| December 31, 2025 | 68 | $12.97B |
| September 30, 2025 | 68 | $11.23B |
| June 30, 2025 | 66 | $8.06B |
| March 31, 2025 | 66 | $9.60B |
| December 31, 2024 | 68 | $10.40B |
| September 30, 2024 | 68 | $8.48B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is