RCON3543: Revaluation Gains on Interest Rate, Foreign Exchange Rate, and Other Commodity and Equity Contracts
RCON3543 is the call report code for revaluation gains on interest rate, foreign exchange rate, and other commodity and equity contracts, reported on Schedule RC-D, Trading Assets and Liabilities. For Q2 2026, 501 banks reported it, totaling $1.81B; the median among the 80 with a nonzero amount was $6.9M. The largest value reported for Q2 2026 was $220.3M, by BOKF, N.A.
Definition
Includes the amount of revaluation gains (i.e., assets) from the 'marking to market' of interest rate, foreign exchange rate, and other off-balance sheet commodity and equity contracts held for trading purposes. To the extent that the entity performs its 'marking to market' of these contracts on a consolidated basis and nets the resulting revaluation gains and losses (i.e., assets and liabilities) for other financial reporting purposes, but cannot readily determine separate asset amounts for its domestic offices and for its foreign offices, the asset amounts reported in this item may include revaluation gains and losses on contracts with the same counterparty in both domestic and foreign offices.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON3543 sits on the call report
| Code | RCON3543 (prefix RCON, item 3543) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-D, Trading Assets and Liabilities |
| Reported on | FFIEC 031, FFIEC 041 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1994 |
The same item under other prefixes
Item 3543 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD3543 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 66 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON3543 |
|---|---|---|
| BOKF, N.A. | Tulsa, OK | $220.3M |
| Frost Bank | San Antonio, TX | $117.2M |
| First Horizon Bank | Memphis, TN | $98.8M |
| Fulton Bank, N.A. | Lancaster, PA | $97.8M |
| Beacon Bank & Trust | Boston, MA | $97.3M |
| Atlantic Union Bank | Richmond, VA | $90.7M |
| City National Bank of Florida | Miami, FL | $89.4M |
| Israel Discount Bank of New York | New York, NY | $87.6M |
| First National Bank of Pennsylvania | Greenville, PA | $85.8M |
| Dime Commercial Bank | Bridgehampton, NY | $70.8M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 501 | $1.81B |
| March 31, 2026 | 506 | $2.42B |
| December 31, 2025 | 520 | $2.16B |
| September 30, 2025 | 523 | $2.63B |
| June 30, 2025 | 531 | $2.78B |
| March 31, 2025 | 540 | $2.87B |
| December 31, 2024 | 545 | $3.08B |
| September 30, 2024 | 544 | $3.03B |
Related
All codes on Schedule RC-D · All call report schedules · Find the code for a loan type · What a call report is