RCFDG392: All Other Assets - Less Amounts Netted in the Determination of Total Fair Value
RCFDG392 is the call report code for all other assets - less amounts netted in the determination of total fair value, reported on Schedule RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis. For Q2 2026, 66 banks reported it, totaling $42.60B; the median among the 27 with a nonzero amount was $181.7M. The largest value reported for Q2 2026 was $15.35B, by Bank of America, N.A.
Definition
Report in the appropriate column the total fair value of all other assets that are required to be measured at fair value on a recurring basis or that the bank has elected to report under the fair value option that is included in Schedule RC, Balance Sheet, and is not reported in Schedule RC-Q, items 1 through 5 above, the fair values determined using Level 1, Level 2, and Level 3 measurement inputs, and any netting adjustments. Include derivative assets held for purposes other than trading, interest-only strips receivable (not in the form of a security) held for purposes other than trading, and other categories of assets required to be measured at fair value on the balance sheet on a recurring basis under applicable accounting standards.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDG392 sits on the call report
| Code | RCFDG392 (prefix RCFD, item G392) |
|---|---|
| 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 | 2009 |
The same item under other prefixes
Item G392 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONG392 | 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 | RCFDG392 |
|---|---|---|
| Bank of America, N.A. | Charlotte, NC | $15.35B |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $15.01B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $4.72B |
| TD Bank, N.A. | Wilmington, DE | $2.79B |
| City National Bank | Los Angeles, CA | $1.61B |
| Goldman Sachs Bank USA | New York, NY | $1.00B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $834.0M |
| First Financial Bank | Cincinnati, OH | $508.9M |
| Morgan Stanley Private Bank, N.A. | Purchase, NY | $424.0M |
| Regions Bank | Birmingham, AL | $353.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 66 | $42.60B |
| March 31, 2026 | 68 | $43.49B |
| December 31, 2025 | 68 | $21.81B |
| September 30, 2025 | 68 | $28.73B |
| June 30, 2025 | 66 | $33.11B |
| March 31, 2025 | 67 | $36.39B |
| December 31, 2024 | 68 | $42.32B |
| September 30, 2024 | 68 | $34.15B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is