RCON2932: Dividends Declared But Not Yet Payable
RCON2932 is the call report code for dividends declared but not yet payable, reported on Schedule RC-G, Other Liabilities. For Q2 2026, 3,324 banks reported it, totaling $174.2M; the median among the 94 with a nonzero amount was $576K. The largest value reported for Q2 2026 was $55.0M, by Simmons Bank.
Definition
The amount of cash dividends declared on or before the reporting date but not payable until after that date. (Dividend checks outstanding are included in 'Certified and Officers' Checks, Etc. (2330)'.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON2932 sits on the call report
| Code | RCON2932 (prefix RCON, item 2932) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-G, Other Liabilities |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1976 |
The same item under other prefixes
Item 2932 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD2932 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON2932 |
|---|---|---|
| Simmons Bank | Pine Bluff, AR | $55.0M |
| Queensborough National Bank & Trust Company | Louisville, GA | $12.0M |
| The Washington Trust Company, of Westerly | Westerly, RI | $11.0M |
| Union Savings Bank | Cincinnati, OH | $8.5M |
| First Commonwealth Bank | Indiana, PA | $7.7M |
| The Farmers & Merchants State Bank | Archbold, OH | $6.0M |
| First General Bank | Rowland Heights, CA | $5.4M |
| First National Bank | Damariscotta, ME | $4.2M |
| Kirkpatrick Bank | Edmond, OK | $4.1M |
| Wayne Bank | Honesdale, PA | $3.5M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 3,324 | $174.2M |
| March 31, 2026 | 50 | $80.2M |
| December 31, 2025 | 3,378 | $1.05B |
| September 30, 2025 | 47 | $32.7M |
| June 30, 2025 | 3,423 | $94.3M |
| March 31, 2025 | 50 | $64.3M |
| December 31, 2024 | 3,459 | $302.3M |
| September 30, 2024 | 50 | $185.0M |
Related
All codes on Schedule RC-G · All call report schedules · Find the code for a loan type · What a call report is