RCFDG515: Trading Derivative Liabilities - Level 3 Fair Value Measurements
RCFDG515 is the call report code for trading derivative liabilities - 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 10.a). For Q2 2026, 66 banks reported it, totaling $40.62B; the median among the 16 with a nonzero amount was $292.6M. The largest value reported for Q2 2026 was $19.71B, by JPMorgan Chase Bank, N.A.
Definition
Report in the appropriate column the total fair value of derivative liabilities held for trading purposes as reported in Schedule RC, item 15, the fair values determined using Level 1, Level 2, and Level 3 measurement inputs, and any netting adjustments.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDG515 sits on the call report
| Code | RCFDG515 (prefix RCFD, item G515) |
|---|---|
| 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 10.a; FFIEC 041 Schedule RC-Q, item 10.a |
| 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 G515 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONG515 | 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 | RCFDG515 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $19.71B |
| Citibank, N.A. | Sioux Falls, SD | $9.70B |
| Bank of America, N.A. | Charlotte, NC | $3.76B |
| U.S. Bank N.A. | Cincinnati, OH | $2.25B |
| Goldman Sachs Bank USA | New York, NY | $1.82B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $1.77B |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $986.0M |
| Capital One, N.A. | McLean, VA | $443.0M |
| HSBC Bank USA, N.A. | Tysons, VA | $142.2M |
| Fifth Third Bank, N.A. | Cincinnati, OH | $9.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 66 | $40.62B |
| March 31, 2026 | 68 | $36.32B |
| December 31, 2025 | 68 | $32.35B |
| September 30, 2025 | 68 | $31.65B |
| June 30, 2025 | 66 | $31.11B |
| March 31, 2025 | 66 | $32.49B |
| December 31, 2024 | 68 | $33.66B |
| September 30, 2024 | 68 | $35.54B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is