RCFDJ307: Managed Assets Held in Fiduciary Accounts:miscellaneous Assets-all Other Accounts
RCFDJ307 is the call report code for managed assets held in fiduciary accounts:miscellaneous assets-all other accounts, reported on Schedule RC-T, Fiduciary and Related Services.
Definition
FFIEC031 - 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 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. Include crops, equipment, and livestock associated with farm management accounts. 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 RCFDJ307 sits on the call report
| Code | RCFDJ307 (prefix RCFD, item J307) |
|---|---|
| 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 J307 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix |
|---|---|
| RCONJ307 | 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 | $7.68B |
| December 31, 2024 | 48 | $6.73B |
| December 31, 2023 | 49 | $29.45B |
Related
All codes on Schedule RC-T · All call report schedules · Find the code for a loan type · What a call report is