RCFDJ271: Managed Assets Held in Fiduciary Accounts:u.s. Treasury and U.S. Government Agency Obligations - All Other Accounts
RCFDJ271 is the call report code for managed assets held in fiduciary accounts:u.s. treasury and u.s. government agency obligations - all other accounts, reported on Schedule RC-T, Fiduciary and Related Services.
Definition
FFIEC031 RC-T M1c col C - Report the market value of managed assets held in (a) corporate trust and agency accounts, (b) foundation and endowment trust and agency accounts, and (c) other fiduciary 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. Government and agencies and sponsored enterprises of the U.S. Include certificates or other obligations 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 Ginnie Mae, or (2) are issued, insured, or guaranteed by a U.S. Government agency or sponsored enterprise, such as Freddie Mac. Also include CMOs and REMICs issued by Fannie Mae and Freddie Mac.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDJ271 sits on the call report
| Code | RCFDJ271 (prefix RCFD, item J271) |
|---|---|
| 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 J271 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix |
|---|---|
| RCONJ271 | 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 | $34.46B |
| December 31, 2024 | 48 | $36.63B |
| December 31, 2023 | 49 | $32.41B |
Related
All codes on Schedule RC-T · All call report schedules · Find the code for a loan type · What a call report is