Call report code · Schedule RC-V
RCFDJF90: Assets of consoidated variable interest entites (VIEs) that can be used only to settle obligatons of the consolidated VIEs: Other assets, Other VIEs
RCFDJF90 is the call report code for assets of consoidated variable interest entites (vies) that can be used only to settle obligatons of the consolidated vies: other assets, other vies, reported on Schedule RC-V, Variable Interest Entities. For Q2 2026 (year to date), 80 banks reported it, totaling $18.54B; the median among the 16 with a nonzero amount was $123.0M. The largest value reported for Q2 2026 (year to date) was $6.41B, by U.S. Bank N.A.
Where RCFDJF90 sits on the call report
| Code | RCFDJF90 (prefix RCFD, item JF90) |
|---|---|
| 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 JF90 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONJF90 | 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 | RCFDJF90 |
|---|---|---|
| U.S. Bank N.A. | Cincinnati, OH | $6.41B |
| Capital One, N.A. | McLean, VA | $3.97B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $2.88B |
| Santander Bank, N.A. | Wilmington, DE | $2.07B |
| Truist Bank | Charlotte, NC | $1.93B |
| The Huntington National Bank | Columbus, OH | $434.2M |
| Citibank, N.A. | Sioux Falls, SD | $320.0M |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $132.0M |
| Bank of America, N.A. | Charlotte, NC | $114.0M |
| Pinnacle Bank | Nashville, TN | $100.1M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $18.54B |
| March 31, 2026 | 80 | $17.10B |
| December 31, 2025 | 80 | $17.19B |
| September 30, 2025 | 80 | $16.79B |
| June 30, 2025 | 80 | $16.03B |
| March 31, 2025 | 82 | $15.31B |
| December 31, 2024 | 82 | $16.35B |
| September 30, 2024 | 82 | $15.44B |
Related
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