Call report code · Schedule RC-V
RCFDJF85: Liabilities of consolidated VIEs for which creditors do not have recourse to the general credit of the reporting bank: Other borrowed money, Other VIEs
RCFDJF85 is the call report code for liabilities of consolidated vies for which creditors do not have recourse to the general credit of the reporting bank: other borrowed money, other vies, reported on Schedule RC-V, Variable Interest Entities. For Q2 2026 (year to date), 80 banks reported it, totaling $32.73B; the median among the 8 with a nonzero amount was $819.6M. The largest value reported for Q2 2026 (year to date) was $17.88B, by JPMorgan Chase Bank, N.A.
Where RCFDJF85 sits on the call report
| Code | RCFDJF85 (prefix RCFD, item JF85) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-V, Variable Interest Entities |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 2018 |
The same item under other prefixes
Item JF85 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONJF85 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 935 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDJF85 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $17.88B |
| Citibank, N.A. | Sioux Falls, SD | $11.61B |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $1.29B |
| Citizens Bank, N.A. | Providence, RI | $928.1M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $711.0M |
| U.S. Bank N.A. | Cincinnati, OH | $239.9M |
| Bank of America, N.A. | Charlotte, NC | $56.0M |
| Cathay Bank | Los Angeles, CA | $13.5M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $32.73B |
| March 31, 2026 | 80 | $33.40B |
| December 31, 2025 | 80 | $31.23B |
| September 30, 2025 | 80 | $35.21B |
| June 30, 2025 | 80 | $33.84B |
| March 31, 2025 | 82 | $31.90B |
| December 31, 2024 | 82 | $36.16B |
| September 30, 2024 | 82 | $31.98B |
Related
All codes on Schedule RC-V · All call report schedules · Find the code for a loan type · What a call report is