RCFDJ306: Managed Assets Held in Fiduciary Accounts:miscellaneous Assets-employee Benefit and Retirement-related Trust and Agency Accounts
RCFDJ306 is the call report code for managed assets held in fiduciary accounts:miscellaneous assets-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 personal notes, tangible personal property, and other miscellaneous assets that cannot properly be reported in Schedule RC-T, Memorandum items 1.a through 1.n, above. Crops, equipment, and livestock associated with farm management accounts should be reported in this Memorandum item. Also include investments in closely-held family businesses if such investments represent in-kind transfers to a fiduciary account of securities in a closely-held family business or an increase in a fiduciary account's percentage ownership of an existing closely-held family business whose securities are held in the account.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDJ306 sits on the call report
| Code | RCFDJ306 (prefix RCFD, item J306) |
|---|---|
| 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 J306 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix |
|---|---|
| RCONJ306 | 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 | $29.18B |
| September 30, 2025 | 1 | $0 |
| June 30, 2025 | 1 | $0 |
| March 31, 2025 | 1 | $0 |
| December 31, 2024 | 48 | $24.47B |
| September 30, 2024 | 1 | $0 |
| June 30, 2024 | 1 | $0 |
| March 31, 2024 | 1 | $0 |
Related
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