RCFDG395: All Other Assets - Level 1 Fair Value Measurements
RCFDG395 is the call report code for all other assets - level 1 fair value measurements, reported on Schedule RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis. For Q2 2026, 66 banks reported it, totaling $14.03B; the median among the 9 with a nonzero amount was $19.0M. The largest value reported for Q2 2026 was $13.36B, by JPMorgan Chase Bank, 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 RCFDG395 sits on the call report
| Code | RCFDG395 (prefix RCFD, item G395) |
|---|---|
| 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 G395 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONG395 | 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 | RCFDG395 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $13.36B |
| Bank of America, N.A. | Charlotte, NC | $499.0M |
| Pinnacle Bank | Nashville, TN | $100.1M |
| PNC Bank, N.A. | Wilmington, DE | $45.3M |
| State Street Bank and Trust Company | Boston, MA | $19.0M |
| Manufacturers and Traders Trust Company | Buffalo, NY | $2.0M |
| Fifth Third Bank, N.A. | Cincinnati, OH | $2.0M |
| Bank of Hawaii | Honolulu, HI | $1.4M |
| Finance Factors, Limited | Honolulu, HI | $55K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 66 | $14.03B |
| March 31, 2026 | 68 | $17.65B |
| December 31, 2025 | 68 | $11.87B |
| September 30, 2025 | 68 | $13.65B |
| June 30, 2025 | 66 | $12.46B |
| March 31, 2025 | 66 | $14.82B |
| December 31, 2024 | 68 | $11.19B |
| September 30, 2024 | 68 | $9.42B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is