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Call report code · Schedule RC-V

RCFDJF91: Assets of consolidated variable interest entities (VIEs) that can be used only to settle obligations of the consolidated VIEs: Other Assets, Securitization Vehicles

RCFDJF91 is the call report code for assets of consolidated variable interest entities (vies) that can be used only to settle obligations of the consolidated vies: other assets, securitization vehicles, reported on Schedule RC-V, Variable Interest Entities. For Q2 2026 (year to date), 80 banks reported it, totaling $12.88B; the median among the 11 with a nonzero amount was $33.9M. The largest value reported for Q2 2026 (year to date) was $6.58B, by Bank of America, N.A.

Where RCFDJF91 sits on the call report

Reference facts for call report code RCFDJF91
CodeRCFDJF91 (prefix RCFD, item JF91)
Prefix RCFDThe consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices).
ScheduleRC-V, Variable Interest Entities
Reported onFFIEC 031
ValueDollar amount, reported in thousands, year to date
In the MDRM since2018

The same item under other prefixes

Item JF91 is also reported under these codes. Which banks file each one depends on the form they file.

CodeMeaning of the prefixBanks reporting
RCONJF91 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

The ten banks reporting the largest RCFDJF91 values
BankHeadquartersRCFDJF91
Bank of America, N.A. Charlotte, NC $6.58B
JPMorgan Chase Bank, N.A. Columbus, OH $3.29B
Santander Bank, N.A. Wilmington, DE $2.25B
Capital One, N.A. McLean, VA $481.0M
Ally Bank Sandy, UT $225.0M
The Huntington National Bank Columbus, OH $33.9M
Citibank, N.A. Sioux Falls, SD $10.0M
Synchrony Bank Draper, UT $5.0M
USAA Federal Savings Bank Phoenix, AZ $3.0M
Fifth Third Bank, N.A. Cincinnati, OH $2.0M

Total reported by quarter

Sum of RCFDJF91 across the banks that reported it, by quarter
Quarter endBanks reportingTotal reported
June 30, 202680$12.88B
March 31, 202680$13.04B
December 31, 202580$12.92B
September 30, 202580$12.58B
June 30, 202580$13.24B
March 31, 202582$13.70B
December 31, 202482$12.76B
September 30, 202482$13.41B

Related

All codes on Schedule RC-V · All call report schedules · Find the code for a loan type · What a call report is