RCFDK194: Captive Insurance and Reinsurance Subsidiaries: Total Assets of Captive Reinsurance Subsidiaries
RCFDK194 is the call report code for captive insurance and reinsurance subsidiaries: total assets of captive reinsurance subsidiaries, reported on Schedule RC-M, Memoranda. For Q2 2026, 1 bank reported it, totaling $0.
Definition
Report the carrying amount of all assets held by captive reinsurance subsidiaries of the reporting bank. Reinsurance is the transfer, with indemnification, of all or part of the underwriting risk from one insurer to another for a portion of the premium or other consideration. Some common lines of business include credit life, accident, and health reinsurance, disability reinsurance, reinsurance of employee benefits coverage, private mortgage guaranty reinsurance, and terrorism risk reinsurance. Report total assets before eliminating intercompany transactions between the consolidated reinsurance subsidiary and other offices or subsidiaries of the consolidated bank.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDK194 sits on the call report
| Code | RCFDK194 (prefix RCFD, item K194) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-M, Memoranda |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2011 |
The same item under other prefixes
Item K194 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONK194 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 2 |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 1 | $0 |
| March 31, 2026 | 1 | $0 |
| December 31, 2025 | 80 | $4.13B |
| September 30, 2025 | 1 | $0 |
| June 30, 2025 | 1 | $0 |
| March 31, 2025 | 1 | $0 |
| December 31, 2024 | 82 | $4.09B |
| September 30, 2024 | 1 | $0 |
Related
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