RCFDJ274: Managed Assets Held in Fiduciary Accounts:state, County, and Municipal Obligations-all Other Accounts
RCFDJ274 is the call report code for managed assets held in fiduciary accounts:state, county, and municipal obligations-all other accounts, reported on Schedule RC-T, Fiduciary and Related Services.
Definition
FFIEC031 RC-T M1d 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 short- and long-term obligations of state and local governments, and political subdivisions of the United States. Include obligations of U.S. territories and insular possessions and their political subdivisions and all Federal income tax-exempt obligations of authorities such as local housing and industrial development authorities that derive their tax-exempt status from relationships with State or local governments. Tax-exempt money market mutual funds should be reported with money market mutual funds in Schedule RC-T, Memorandum item 1.e. Include obligations of U.S. territories and their political subdivisions and all Federal income tax exempt obligations of authorities such as local housing and industrial development authorities that derive their tax-exempt status from relationships with state or local governments. Tax-exempt money market mutual funds should be reported with money market mutual funds on FS428 through 430.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDJ274 sits on the call report
| Code | RCFDJ274 (prefix RCFD, item J274) |
|---|---|
| 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 J274 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix |
|---|---|
| RCONJ274 | 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 | $1.31B |
| December 31, 2024 | 48 | $1.12B |
| December 31, 2023 | 49 | $1.10B |
Related
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