RCFDK201: Life Insurance Assets: General Account Life Insurance Assets
RCFDK201 is the call report code for life insurance assets: general account life insurance assets, reported on Schedule RC-F, Other Assets. For Q2 2026, 80 banks reported it, totaling $54.57B; the median among the 48 with a nonzero amount was $266.9M. The largest value reported for Q2 2026 was $7.62B, by PNC Bank, N.A.
Definition
Report the amount of the bank's holdings of life insurance assets associated with general account insurance policies. In a general account life insurance policy, the general assets of the insurance company issuing the policy support the policy's cash surrender value. Also include the portion of the carrying value of separate account policies that represents general account claims on the insurance company, such as realizable deferred acquisition costs and mortality reserves.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDK201 sits on the call report
| Code | RCFDK201 (prefix RCFD, item K201) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-F, Other Assets |
| 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 K201 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONK201 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 4,217 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDK201 |
|---|---|---|
| PNC Bank, N.A. | Wilmington, DE | $7.62B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $6.84B |
| Truist Bank | Charlotte, NC | $4.45B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $3.99B |
| Bank of America, N.A. | Charlotte, NC | $3.48B |
| KeyBank N.A. | Cleveland, OH | $3.22B |
| The Northern Trust Company | Chicago, IL | $2.42B |
| U.S. Bank N.A. | Cincinnati, OH | $2.09B |
| Fifth Third Bank, N.A. | Cincinnati, OH | $2.02B |
| Regions Bank | Birmingham, AL | $1.90B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $54.57B |
| March 31, 2026 | 80 | $56.35B |
| December 31, 2025 | 80 | $52.93B |
| September 30, 2025 | 80 | $52.63B |
| June 30, 2025 | 80 | $52.22B |
| March 31, 2025 | 82 | $52.04B |
| December 31, 2024 | 82 | $51.98B |
| September 30, 2024 | 82 | $53.04B |
Related
All codes on Schedule RC-F · All call report schedules · Find the code for a loan type · What a call report is