Call report code · Schedule RC-R, Part II
RCFDS440: Loans and Leases, Net of Unearned Income, Residential Mortgage Exposures - Adjustments to Totals Reported in Column a
RCFDS440 is the call report code for loans and leases, net of unearned income, residential mortgage exposures - adjustments to totals reported in column a, reported on Schedule RC-R, Part II, Risk-Weighted Assets. For Q2 2026, 77 banks reported it, totaling $99.8M; the median among the 18 with a nonzero amount was $2.8M. The largest value reported for Q2 2026 was $226.0M, by JPMorgan Chase Bank, N.A.
Where RCFDS440 sits on the call report
| Code | RCFDS440 (prefix RCFD, item S440) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-R, Part II, Risk-Weighted Assets |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2015 |
The same item under other prefixes
Item S440 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONS440 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 2,407 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDS440 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $226.0M |
| The Huntington National Bank | Columbus, OH | $98.1M |
| FirstBank Puerto Rico | San Juan, PR | $19.1M |
| Truist Bank | Charlotte, NC | $10.0M |
| BMO Bank N.A. | Chicago, IL | $6.8M |
| Banco Popular de Puerto Rico | San Juan, PR | $6.0M |
| First-Citizens Bank & Trust Company | Raleigh, NC | $6.0M |
| Fifth Third Bank, N.A. | Cincinnati, OH | $5.0M |
| Pinnacle Bank | Nashville, TN | $2.9M |
| Citizens Bank, N.A. | Providence, RI | $2.7M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 77 | $99.8M |
| March 31, 2026 | 77 | $95.6M |
| December 31, 2025 | 77 | $60.9M |
| September 30, 2025 | 77 | $89.3M |
| June 30, 2025 | 77 | $76.3M |
| March 31, 2025 | 79 | $104.4M |
| December 31, 2024 | 79 | -$367.9M |
| September 30, 2024 | 79 | $200.9M |
Related
All codes on Schedule RC-R, Part II · All call report schedules · Find the code for a loan type · What a call report is