RCFDK009: Assets of Consolidated Variable Interest Entities (VIES) That Can Be Used Only to Settle Obligations of the Consolidated VIES: Other Real Estate Owned - Securitization Trusts
RCFDK009 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 real estate owned - securitization trusts, reported on Schedule RC-V, Variable Interest Entities. For Q2 2026, 80 banks reported it, totaling $0.
Definition
Report in the appropriate column the amount of other real estate owned held by consolidated VIEs included in Schedule RC, item 7, 'Other real estate owned,' that can be used only to settle obligations of the same consolidated VIEs. Securitization Vehicles: Securitization vehicles include VIEs that have been created to pool and repackage mortgages, other assets, or other credit exposures into securities that can be transferred to investors.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDK009 sits on the call report
| Code | RCFDK009 (prefix RCFD, item K009) |
|---|---|
| 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, as of the quarter end |
| In the MDRM since | 2011 |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $0 |
| March 31, 2026 | 80 | $0 |
| December 31, 2025 | 80 | $0 |
| September 30, 2025 | 80 | $0 |
| June 30, 2025 | 80 | $0 |
| March 31, 2025 | 82 | $0 |
| December 31, 2024 | 82 | $0 |
| September 30, 2024 | 82 | $0 |
Related
All codes on Schedule RC-V · All call report schedules · Find the code for a loan type · What a call report is