Call report code · Schedule RI-B, Part II
RCFDJJ03: Allowance for credit losses on other financial assets measured at amortized cost
RCFDJJ03 is the call report code for allowance for credit losses on other financial assets measured at amortized cost, reported on Schedule RI-B, Part II, Changes in Allowances for Credit Losses. For Q2 2026 (year to date), 80 banks reported it, totaling $337.1M; the median among the 17 with a nonzero amount was $4.0M. The largest value reported for Q2 2026 (year to date) was $144.0M, by Citibank, N.A.
Where RCFDJJ03 sits on the call report
| Code | RCFDJJ03 (prefix RCFD, item JJ03) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RI-B, Part II, Changes in Allowances for Credit Losses |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 2019 |
The same item under other prefixes
Item JJ03 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONJJ03 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 4,216 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDJJ03 |
|---|---|---|
| Citibank, N.A. | Sioux Falls, SD | $144.0M |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $65.0M |
| PNC Bank, N.A. | Wilmington, DE | $31.9M |
| The Bank of New York Mellon | New York, NY | $26.0M |
| American Express National Bank | Sandy, UT | $24.1M |
| Goldman Sachs Bank USA | New York, NY | $15.0M |
| Synchrony Bank | Draper, UT | $10.0M |
| U.S. Bank N.A. | Cincinnati, OH | $8.7M |
| Bank of America, N.A. | Charlotte, NC | $4.0M |
| BlackRock Institutional Trust Company, N.A. | San Francisco, CA | $2.6M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $337.1M |
| March 31, 2026 | 80 | $343.6M |
| December 31, 2025 | 80 | $2.90B |
| September 30, 2025 | 80 | $2.74B |
| June 30, 2025 | 80 | $2.82B |
| March 31, 2025 | 82 | $2.32B |
| December 31, 2024 | 82 | $1.98B |
| September 30, 2024 | 82 | $1.99B |
Related
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