RCON2163: Net Due from Own Foreign Offices, Edge and Agreement Subsidiaries, and IBFS
RCON2163 is the call report code for net due from own foreign offices, edge and agreement subsidiaries, and ibfs, reported on Schedule RC-H, Selected Balance Sheet Items for Domestic Offices. For Q2 2026, 53 banks reported it, totaling $532.72B; the median among the 28 with a nonzero amount was $594.7M. The largest value reported for Q2 2026 was $232.70B, by JPMorgan Chase Bank, N.A.
Definition
The position of the domestic offices of the bank relative to all of the bank's Edge and Agreement subsidiaries, foreign branches, consolidated foreign subsidiaries, and branches in Puerto Rico and U.S. territories and possessions. All intra-bank transactions of the domestic offices with these other offices of the bank, including investment (both equity and debt) in consolidated subsidiaries (foreign and domestic), are reflected here, since all other items are reported on a fully consolidated basis and exclude all intra-bank transactions. A single net amount for all the intra-bank due to and due from positions of the domestic offices is calculated and entered either in 'Net Due to Own Foreign Offices, Edge and Agreement Subsidiaries, and IBFs (2941)' or this item, depending on whether the single net amount is a net due from or a net due to amount.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON2163 sits on the call report
| Code | RCON2163 (prefix RCON, item 2163) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-H, Selected Balance Sheet Items for Domestic Offices |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1976 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON2163 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $232.70B |
| Bank of America, N.A. | Charlotte, NC | $106.02B |
| Citibank, N.A. | Sioux Falls, SD | $73.79B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $65.50B |
| Goldman Sachs Bank USA | New York, NY | $30.08B |
| Capital One, N.A. | McLean, VA | $7.85B |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $7.21B |
| Santander Bank, N.A. | Wilmington, DE | $1.84B |
| PNC Bank, N.A. | Wilmington, DE | $1.80B |
| U.S. Bank N.A. | Cincinnati, OH | $1.11B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 53 | $532.72B |
| March 31, 2026 | 53 | $517.04B |
| December 31, 2025 | 53 | $503.60B |
| September 30, 2025 | 53 | $483.28B |
| June 30, 2025 | 53 | $449.92B |
| March 31, 2025 | 53 | $486.70B |
| December 31, 2024 | 54 | $423.95B |
| September 30, 2024 | 54 | $517.14B |
Related
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