RCFDS580: Risk-weighted Assets for Purposes of Calculating the Allowance for Loan and Lease Losses 1.25 Percent Threshold
RCFDS580 is the call report code for risk-weighted assets for purposes of calculating the allowance for loan and lease losses 1.25 percent threshold, reported on Schedule RC-R, Part II, Risk-Weighted Assets. For Q2 2026, 77 banks reported it, totaling $11.72T; the median among the 77 with a nonzero amount was $29.25B. The largest value reported for Q2 2026 was $1.94T, by JPMorgan Chase Bank, N.A.
Definition
As of 12/31/2023, ASU 2016-13 'Measurement of Credit Losses on Financial Instruments,' was effective for all institutions.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDS580 sits on the call report
| Code | RCFDS580 (prefix RCFD, item S580) |
|---|---|
| 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 S580 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONS580 | 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 | RCFDS580 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $1.94T |
| Bank of America, N.A. | Charlotte, NC | $1.49T |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $1.21T |
| Citibank, N.A. | Sioux Falls, SD | $1.01T |
| Capital One, N.A. | McLean, VA | $526.78B |
| U.S. Bank N.A. | Cincinnati, OH | $487.45B |
| PNC Bank, N.A. | Wilmington, DE | $476.96B |
| Truist Bank | Charlotte, NC | $428.30B |
| Goldman Sachs Bank USA | New York, NY | $392.82B |
| Fifth Third Bank, N.A. | Cincinnati, OH | $243.87B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 77 | $11.72T |
| March 31, 2026 | 77 | $11.49T |
| December 31, 2025 | 77 | $11.15T |
| September 30, 2025 | 77 | $10.93T |
| June 30, 2025 | 77 | $10.81T |
| March 31, 2025 | 79 | $10.59T |
| December 31, 2024 | 79 | $10.54T |
| September 30, 2024 | 79 | $10.52T |
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