RCON3546: Liability for Short Positions
RCON3546 is the call report code for liability for short positions, reported on Schedule RC-D, Trading Assets and Liabilities. For Q2 2026, 121 banks reported it, totaling $622.8M; the median among the 4 with a nonzero amount was $40.6M. The largest value reported for Q2 2026 was $532.8M, by First Horizon Bank.
Definition
Includes the total amount of the reporting entity's liabilities resulting from sales of assets that the reporting entity does not own (see the Glossary entry for 'short position' in the Report of Condition and Income Instruction Booklet).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON3546 sits on the call report
| Code | RCON3546 (prefix RCON, item 3546) |
|---|---|
| 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 041 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1994 |
The same item under other prefixes
Item 3546 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD3546 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 54 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON3546 |
|---|---|---|
| First Horizon Bank | Memphis, TN | $532.8M |
| SouthState Bank, N.A. | Winter Haven, FL | $55.1M |
| Commerce Bank | Kansas City, MO | $26.2M |
| BOKF, N.A. | Tulsa, OK | $8.8M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 121 | $622.8M |
| March 31, 2026 | 118 | $736.6M |
| December 31, 2025 | 126 | $644.7M |
| September 30, 2025 | 131 | $702.4M |
| June 30, 2025 | 135 | $546.0M |
| March 31, 2025 | 136 | $753.1M |
| December 31, 2024 | 137 | $618.1M |
| September 30, 2024 | 140 | $837.7M |
Related
All codes on Schedule RC-D · All call report schedules · Find the code for a loan type · What a call report is