RCON3163: Goodwill
RCON3163 is the call report code for goodwill, reported on Schedule RC, Balance Sheet. For Q2 2026, 4,217 banks reported it, totaling $80.09B; the median among the 1,458 with a nonzero amount was $3.2M. The largest value reported for Q2 2026 was $3.82B, by Prosperity Bank.
Definition
Includes the amount (book value) of unamortized goodwill. Represents the excess of the cost of a company over the sum of the fair values of the tangible assets and identifiable intangible assets acquired less the fair value of liabilities assumed in a business combination accounted for as a purchase. The amount of goodwill reported in this item should not be reduced by any negative goodwill. Accordingly, a bank may not remove goodwill from its balance sheet by 'selling' or 'dividending' this asset to its parent holding company or another affiliate. An exception to the rule precluding the disposal of goodwill is made when a large segment or separable group of asssets of an acquired company or an entire acquired company is sold or otherwise liquidated. In that case, some or all of the unamortized goodwill recognized in the acquisition should be inclued in the cost of the assets sold.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON3163 sits on the call report
| Code | RCON3163 (prefix RCON, item 3163) |
|---|---|
| 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 | 1985 |
The same item under other prefixes
Item 3163 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD3163 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON3163 |
|---|---|---|
| Prosperity Bank | El Campo, TX | $3.82B |
| SouthState Bank, N.A. | Winter Haven, FL | $3.09B |
| Webster Bank, N.A. | Stamford, CT | $2.90B |
| CIBC Bank USA | Chicago, IL | $2.82B |
| First National Bank of Pennsylvania | Greenville, PA | $2.45B |
| United Bank | Fairfax, VA | $2.04B |
| Atlantic Union Bank | Richmond, VA | $1.75B |
| WesBanco Bank, Inc. | Wheeling, WV | $1.58B |
| First Horizon Bank | Memphis, TN | $1.49B |
| Columbia Bank | Lake Oswego, OR | $1.48B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $80.09B |
| March 31, 2026 | 4,256 | $81.28B |
| December 31, 2025 | 4,314 | $81.15B |
| September 30, 2025 | 4,355 | $80.53B |
| June 30, 2025 | 4,397 | $80.19B |
| March 31, 2025 | 4,437 | $79.36B |
| December 31, 2024 | 4,461 | $78.64B |
| September 30, 2024 | 4,490 | $78.60B |
Related
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