RCFDG492: Loans and Leases Held for Investment - Level 3 Fair Value Measurements
RCFDG492 is the call report code for loans and leases held for investment - level 3 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 $4.89B; the median among the 13 with a nonzero amount was $102.0M. The largest value reported for Q2 2026 was $1.90B, by Habib American Bank.
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 RCFDG492 sits on the call report
| Code | RCFDG492 (prefix RCFD, item G492) |
|---|---|
| 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 G492 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONG492 | 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 | RCFDG492 |
|---|---|---|
| Habib American Bank | New York, NY | $1.90B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $1.49B |
| PNC Bank, N.A. | Wilmington, DE | $585.3M |
| Goldman Sachs Bank USA | New York, NY | $246.0M |
| Safra National Bank of New York | New York, NY | $241.2M |
| Citibank, N.A. | Sioux Falls, SD | $143.0M |
| Fifth Third Bank, N.A. | Cincinnati, OH | $102.0M |
| The Huntington National Bank | Columbus, OH | $61.6M |
| Bank of America, N.A. | Charlotte, NC | $58.0M |
| USAA Federal Savings Bank | Phoenix, AZ | $35.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 66 | $4.89B |
| March 31, 2026 | 68 | $4.68B |
| December 31, 2025 | 68 | $4.44B |
| September 30, 2025 | 68 | $3.75B |
| June 30, 2025 | 66 | $3.69B |
| March 31, 2025 | 66 | $4.01B |
| December 31, 2024 | 68 | $3.99B |
| September 30, 2024 | 68 | $4.00B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is