RCON2130: Investments and Unconsolidated Subsidiaries and Associated Companies
RCON2130 is the call report code for investments and unconsolidated subsidiaries and associated companies, reported on Schedule RC, Balance Sheet. For Q2 2026, 4,217 banks reported it, totaling $3.91B; the median among the 341 with a nonzero amount was $889K. The largest value reported for Q2 2026 was $368.5M, by TowneBank.
Definition
Includes the amount of the bank's investments in subsidiaries that have not been consolidated, associated companies, and corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence (collectively referred to as 'investees'). Also includes loans and advances to investees and holdings of their bonds, notes, and debentures. Investments in investees are reported using the equity method of accounting. Under the equity method the carrying value of the bank's investment in an investee is originally recorded at cost but is adjusted periodically to record as income the bank's proportionate share of the investees earnings or losses and decreased by the amount of any cash dividends or similar distributions received from the investee. For the purposes of the FFIEC 031, 032, 033, 034 reports, the date through which the carrying value of the bank's investment in an investee has been adjusted should, to the extent practicable, match the report date of the Report of Condition, but in no case differ by more than 93 days from the report date. Unconsolidated subsidiaries includes all domestic commercial banks, savings banks, and savings and loan associations that are subsidiaries of the reporting bank and those majority-owned subsidiaries that do not meet the significance standards for required consolidation that the bank does not choose to consolidate under the optional consolidation provisions.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON2130 sits on the call report
| Code | RCON2130 (prefix RCON, item 2130) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC, Balance Sheet |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1969 |
The same item under other prefixes
Item 2130 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD2130 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON2130 |
|---|---|---|
| TowneBank | Portsmouth, VA | $368.5M |
| Columbia Bank | Lake Oswego, OR | $340.2M |
| TD Bank USA, N.A. | Wilmington, DE | $228.1M |
| Glacier Bank | Kalispell, MT | $225.1M |
| Stock Yards Bank & Trust Company | Louisville, KY | $196.2M |
| Atlantic Union Bank | Richmond, VA | $191.0M |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $185.3M |
| SouthState Bank, N.A. | Winter Haven, FL | $183.9M |
| Heritage Bank | Olympia, WA | $150.7M |
| Western Alliance Bank | Phoenix, AZ | $125.3M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $3.91B |
| March 31, 2026 | 4,256 | $3.85B |
| December 31, 2025 | 4,314 | $4.29B |
| September 30, 2025 | 4,355 | $4.29B |
| June 30, 2025 | 4,397 | $4.01B |
| March 31, 2025 | 4,437 | $4.03B |
| December 31, 2024 | 4,461 | $4.01B |
| September 30, 2024 | 4,490 | $3.93B |
Related
All codes on Schedule RC · All call report schedules · Find the code for a loan type · What a call report is