Call report code · Schedule RC-V
RCFDHU23: Assets of considated variable interest entites (VIEs) that can be used only to settle obligations of the consolidated VIEs, Loans and Leases held for investment and held for sale, net of allowance, Other VIEs
RCFDHU23 is the call report code for assets of considated variable interest entites (vies) that can be used only to settle obligations of the consolidated vies, loans and leases held for investment and held for sale, net of allowance, other vies, reported on Schedule RC-V, Variable Interest Entities. For Q2 2026, 80 banks reported it, totaling $47.80B; the median among the 7 with a nonzero amount was $1.23B. The largest value reported for Q2 2026 was $22.21B, by Citibank, N.A.
Where RCFDHU23 sits on the call report
| Code | RCFDHU23 (prefix RCFD, item HU23) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-V, Variable Interest Entities |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2018 |
The same item under other prefixes
Item HU23 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONHU23 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 935 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDHU23 |
|---|---|---|
| Citibank, N.A. | Sioux Falls, SD | $22.21B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $21.47B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $1.62B |
| Citizens Bank, N.A. | Providence, RI | $1.23B |
| Bank of America, N.A. | Charlotte, NC | $649.0M |
| BMO Bank N.A. | Chicago, IL | $520.6M |
| TD Bank, N.A. | Wilmington, DE | $101.1M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $47.80B |
| March 31, 2026 | 80 | $47.72B |
| December 31, 2025 | 80 | $50.24B |
| September 30, 2025 | 80 | $50.91B |
| June 30, 2025 | 80 | $52.36B |
| March 31, 2025 | 82 | $48.97B |
| December 31, 2024 | 82 | $51.62B |
| September 30, 2024 | 82 | $50.15B |
Related
All codes on Schedule RC-V · All call report schedules · Find the code for a loan type · What a call report is