RCFDS497: Off-balance Sheet Securitization Exposures - 1250 Pct Risk Weight Exposure, by Calculation Method
RCFDS497 is the call report code for off-balance sheet securitization exposures - 1250 pct risk weight exposure, by calculation method, reported on Schedule RC-R, Part II, Risk-Weighted Assets. For Q2 2026, 77 banks reported it, totaling $81.6M; the median among the 8 with a nonzero amount was $1.0M. The largest value reported for Q2 2026 was $71.0M, by JPMorgan Chase Bank, N.A.
Definition
UBPR Calculation: IF(uc:UBPR9999[P0] > '2015-01-01' and uc:UBPRC752[P0]=31,cc:RCFDS497[P0]*12.50, IF(uc:UBPR9999[P0] > '2015-01-01' and uc:UBPRC752[P0]=41,cc:RCONS497[P0]*12.50,null))
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDS497 sits on the call report
| Code | RCFDS497 (prefix RCFD, item S497) |
|---|---|
| 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 S497 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONS497 | 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 | RCFDS497 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $71.0M |
| The Bank of New York Mellon | New York, NY | $6.0M |
| First-Citizens Bank & Trust Company | Raleigh, NC | $2.0M |
| Truist Bank | Charlotte, NC | $1.0M |
| Citibank, N.A. | Sioux Falls, SD | $1.0M |
| U.S. Bank N.A. | Cincinnati, OH | $377K |
| Bankpacific, Ltd. | Hagatna, GU | $114K |
| FirstBank Puerto Rico | San Juan, PR | $81K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 77 | $81.6M |
| March 31, 2026 | 77 | $83.6M |
| December 31, 2025 | 77 | $80.6M |
| September 30, 2025 | 77 | $204.6M |
| June 30, 2025 | 77 | $192.6M |
| March 31, 2025 | 79 | $209.6M |
| December 31, 2024 | 79 | $215.6M |
| September 30, 2024 | 79 | $231.6M |
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