RCFDG525: Other Borrowed Money - Level 3 Fair Value Measurements
RCFDG525 is the call report code for other borrowed money - 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 11). For Q2 2026, 66 banks reported it, totaling $34.99B; the median among the 7 with a nonzero amount was $127.9M. The largest value reported for Q2 2026 was $30.92B, by JPMorgan Chase Bank, N.A.
Definition
Report in the appropriate column the total fair value of those Federal Home Loan Bank advances and other borrowings reported in Schedule RC, item 16, 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.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDG525 sits on the call report
| Code | RCFDG525 (prefix RCFD, item G525) |
|---|---|
| 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 11; FFIEC 041 Schedule RC-Q, item 11 |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2009 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDG525 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $30.92B |
| Goldman Sachs Bank USA | New York, NY | $3.70B |
| Citibank, N.A. | Sioux Falls, SD | $161.0M |
| HSBC Bank USA, N.A. | Tysons, VA | $127.9M |
| Bank of America, N.A. | Charlotte, NC | $40.0M |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $36.0M |
| PNC Bank, N.A. | Wilmington, DE | $3.9M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 66 | $34.99B |
| March 31, 2026 | 68 | $33.48B |
| December 31, 2025 | 68 | $29.29B |
| September 30, 2025 | 68 | $25.01B |
| June 30, 2025 | 67 | $21.91B |
| March 31, 2025 | 67 | $18.47B |
| December 31, 2024 | 69 | $17.62B |
| September 30, 2024 | 69 | $17.51B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is