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Call report code · Schedule RC-V

RCFDJF92: Liabilities of consolidated VIEs for which creditors do not have recourse to the general credit of the reporting bank: Other borrowed money, Securitization Vehicles

RCFDJF92 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, securitization vehicles, reported on Schedule RC-V, Variable Interest Entities. For Q2 2026 (year to date), 80 banks reported it, totaling $63.57B; the median among the 13 with a nonzero amount was $4.45B. The largest value reported for Q2 2026 (year to date) was $11.78B, by American Express National Bank.

Where RCFDJF92 sits on the call report

Reference facts for call report code RCFDJF92
CodeRCFDJF92 (prefix RCFD, item JF92)
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 JF92 is also reported under these codes. Which banks file each one depends on the form they file.

CodeMeaning of the prefixBanks reporting
RCONJF92 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 RCFDJF92 values
BankHeadquartersRCFDJF92
American Express National Bank Sandy, UT $11.78B
JPMorgan Chase Bank, N.A. Columbus, OH $11.20B
Capital One, N.A. McLean, VA $8.50B
Bank of America, N.A. Charlotte, NC $7.32B
Synchrony Bank Draper, UT $7.27B
Wells Fargo Bank, N.A. Sioux Falls, SD $4.97B
Citibank, N.A. Sioux Falls, SD $4.45B
Manufacturers and Traders Trust Company Buffalo, NY $2.78B
Ally Bank Sandy, UT $1.82B
Santander Bank, N.A. Wilmington, DE $1.70B

Total reported by quarter

Sum of RCFDJF92 across the banks that reported it, by quarter
Quarter endBanks reportingTotal reported
June 30, 202680$63.57B
March 31, 202680$64.83B
December 31, 202580$65.78B
September 30, 202580$69.42B
June 30, 202580$72.99B
March 31, 202582$74.38B
December 31, 202482$77.18B
September 30, 202482$83.18B

Related

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