RCFDG805: All Other Liabilities - Total Fair Value Reported on Balance Sheet
RCFDG805 is the call report code for all other liabilities - total fair value reported on balance sheet, reported on Schedule RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis. For Q2 2026, 66 banks reported it, totaling $26.38B; the median among the 48 with a nonzero amount was $58.0M. The largest value reported for Q2 2026 was $17.26B, by JPMorgan Chase Bank, N.A.
Definition
Report in the appropriate column the total fair value of all other liabilities that are required to be measured at fair value on a recurring basis or that the bank has elected to report under the fair value option that is included in Schedule RC, Balance Sheet, and is not reported in Schedule RC-Q, items 8 through 12 above, the fair values determined using Level 1, Level 2, and Level 3 measurement inputs, and any netting adjustments. Include derivative liabilities held for purposes other than trading and other categories of liabilities required to be measured at fair value on the balance sheet on a recurring basis under applicable accounting standards.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDG805 sits on the call report
| Code | RCFDG805 (prefix RCFD, item G805) |
|---|---|
| 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 G805 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONG805 | 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 | RCFDG805 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $17.26B |
| Citibank, N.A. | Sioux Falls, SD | $2.03B |
| PNC Bank, N.A. | Wilmington, DE | $1.84B |
| Regions Bank | Birmingham, AL | $645.0M |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $554.0M |
| Manufacturers and Traders Trust Company | Buffalo, NY | $503.0M |
| First-Citizens Bank & Trust Company | Raleigh, NC | $463.0M |
| City National Bank | Los Angeles, CA | $368.9M |
| HSBC Bank USA, N.A. | Tysons, VA | $357.6M |
| East West Bank | Pasadena, CA | $285.1M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 66 | $26.38B |
| March 31, 2026 | 68 | $25.01B |
| December 31, 2025 | 68 | $19.26B |
| September 30, 2025 | 68 | $22.40B |
| June 30, 2025 | 66 | $23.99B |
| March 31, 2025 | 67 | $24.05B |
| December 31, 2024 | 68 | $21.41B |
| September 30, 2024 | 68 | $21.37B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is