RCFDG540: All Other Assets (Itemize and Describe Amounts Included in Schedule Rc-q, Item 6, That Are Greater Than $100,000 and Exceed 25% of Item 6): Mortgage Servicing Rights - Level 3 Fair Value Measurements
RCFDG540 is the call report code for all other assets (itemize and describe amounts included in schedule rc-q, item 6, that are greater than $100,000 and exceed 25% of item 6): mortgage servicing rights - level 3 fair value measurements, reported on Schedule RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis. For Q2 2026, 49 banks reported it, totaling $31.45B; the median among the 14 with a nonzero amount was $1.27B. The largest value reported for Q2 2026 was $9.16B, by JPMorgan Chase Bank, N.A.
Definition
Report Mortgage servicing assets, that is greater than $100,000 and exceeds 25 percent of the amount reported in Schedule RC-Q, item 6, column E.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDG540 sits on the call report
| Code | RCFDG540 (prefix RCFD, item G540) |
|---|---|
| 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 |
| 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 G540 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONG540 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 72 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDG540 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $9.16B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $5.41B |
| Truist Bank | Charlotte, NC | $4.28B |
| PNC Bank, N.A. | Wilmington, DE | $3.80B |
| U.S. Bank N.A. | Cincinnati, OH | $3.18B |
| Fifth Third Bank, N.A. | Cincinnati, OH | $1.61B |
| Citizens Bank, N.A. | Providence, RI | $1.48B |
| Regions Bank | Birmingham, AL | $1.05B |
| The Huntington National Bank | Columbus, OH | $752.2M |
| Manufacturers and Traders Trust Company | Buffalo, NY | $540.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 49 | $31.45B |
| March 31, 2026 | 50 | $31.39B |
| December 31, 2025 | 49 | $30.62B |
| September 30, 2025 | 49 | $30.90B |
| June 30, 2025 | 47 | $30.77B |
| March 31, 2025 | 47 | $31.06B |
| December 31, 2024 | 46 | $31.82B |
| September 30, 2024 | 48 | $31.50B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is