RCFDG490: Loans and Leases Held for Investment - Level 1 Fair Value Measurements
RCFDG490 is the call report code for loans and leases held for investment - level 1 fair value measurements, reported on Schedule RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis (FFIEC 031 Schedule RC-Q, item 4). For Q2 2026, 66 banks reported it, totaling $0.
Definition
Report in the appropriate column the total fair value of those loans held for investment reported in Schedule RC-C, part I, that the bank has elected to report under the fair value option, the fair values determined using Level 1, Level 2, and Level 3 measurement inputs, and any netting adjustments. Loans held for investment that the bank has elected to report under the fair value option are included in schedule RC-C, part I, and Schedule RC, item 4.b. Leases are generally not eligible for the fair value option.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDG490 sits on the call report
| Code | RCFDG490 (prefix RCFD, item G490) |
|---|---|
| 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 |
| Line item | FFIEC 031 Schedule RC-Q, item 4; FFIEC 041 Schedule RC-Q, item 4 |
| 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 G490 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONG490 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 501 |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 66 | $0 |
| March 31, 2026 | 68 | $0 |
| December 31, 2025 | 68 | $0 |
| September 30, 2025 | 68 | $0 |
| June 30, 2025 | 66 | $0 |
| March 31, 2025 | 66 | $0 |
| December 31, 2024 | 68 | $0 |
| September 30, 2024 | 68 | $0 |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is