RCFDJ270: Managed Assets Held in Fiduciary Accounts:u.s. Treasury and U.S. Government Agency Obligations - Employee Benefit and Retirement - Related Trust and Agency Accounts
RCFDJ270 is the call report code for managed assets held in fiduciary accounts:u.s. treasury and u.s. government agency obligations - employee benefit and retirement - related trust and agency accounts, reported on Schedule RC-T, Fiduciary and Related Services.
Definition
RC-T M1c col B - Report the market value of managed assets held in employee benefit and retirement-related trust and agency accounts of all securities of and/or loans to the U.S. Government and U.S. Government corporations and agencies. Include certificates or other obligations, however named, that represent pass-through participations in pools of real estate loans when the participation instruments: (1) are issued by FHA approved mortgagees and guaranteed by the Government National Mortgage Association, or (2) are issued, insured, or guaranteed by a U.S. Government agency or corporation (e.g., the Federal Home Loan Mortgage Corporation's Mortgage Participation Certificates). Collateralized mortgage obligations (CMOs) and real estate mortgage investment conduits (REMICs) issued by the Federal National Mortgage Association (FNMA) ('Fannie Mae') and the Federal Home Loan Mortgage Corporation (FHLMC) ('Freddie Mac') should be included.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDJ270 sits on the call report
| Code | RCFDJ270 (prefix RCFD, item J270) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-T, Fiduciary and Related Services |
| 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 J270 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix |
|---|---|
| RCONJ270 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| December 31, 2025 | 46 | $24.73B |
| December 31, 2024 | 48 | $35.61B |
| December 31, 2023 | 49 | $30.11B |
Related
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