RCFDG491: Loans and Leases Held for Investment - Level 2 Fair Value Measurements
RCFDG491 is the call report code for loans and leases held for investment - level 2 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 $45.68B; the median among the 9 with a nonzero amount was $508.0M. The largest value reported for Q2 2026 was $32.73B, by JPMorgan Chase Bank, N.A.
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 RCFDG491 sits on the call report
| Code | RCFDG491 (prefix RCFD, item G491) |
|---|---|
| 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 G491 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONG491 | 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 | RCFDG491 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $32.73B |
| Citibank, N.A. | Sioux Falls, SD | $6.15B |
| Bank of America, N.A. | Charlotte, NC | $3.41B |
| Goldman Sachs Bank USA | New York, NY | $2.66B |
| PNC Bank, N.A. | Wilmington, DE | $508.0M |
| The Huntington National Bank | Columbus, OH | $102.3M |
| TD Bank, N.A. | Wilmington, DE | $94.2M |
| First-Citizens Bank & Trust Company | Raleigh, NC | $24.0M |
| HSBC Bank USA, N.A. | Tysons, VA | $6.8M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 66 | $45.68B |
| March 31, 2026 | 68 | $45.14B |
| December 31, 2025 | 68 | $44.60B |
| September 30, 2025 | 68 | $44.02B |
| June 30, 2025 | 66 | $45.30B |
| March 31, 2025 | 66 | $38.37B |
| December 31, 2024 | 68 | $36.55B |
| September 30, 2024 | 68 | $35.33B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is