RCFDJ300: Managed Assets Held in Fiduciary Accounts:real Estate Mortgages-employee Benefit and Retirement-related Trust and Agency Accounts
RCFDJ300 is the call report code for managed assets held in fiduciary accounts:real estate mortgages-employee benefit and retirement-related trust and agency accounts, reported on Schedule RC-T, Fiduciary and Related Services.
Definition
FFIEC031 - Report the market value of managed assets held in employee benefit and retirement-related trust and agency accounts of all real estate mortgages, real estate contracts, land trust certificates, and ground rents. These assets may be reported at their unpaid balance if that figure is a fair approximation of market value.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDJ300 sits on the call report
| Code | RCFDJ300 (prefix RCFD, item J300) |
|---|---|
| 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 J300 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix |
|---|---|
| RCONJ300 | 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 | $7.0M |
| December 31, 2024 | 48 | $7.0M |
| December 31, 2023 | 49 | $28K |
Related
All codes on Schedule RC-T · All call report schedules · Find the code for a loan type · What a call report is