RCON3555: First Component of Other Off-balance Sheet Liabilities That Is Over 25% of Total Equity Capital (3210)
RCON3555 is the call report code for first component of other off-balance sheet liabilities that is over 25% of total equity capital (3210), reported on Schedule RC-L, Derivatives and Off-Balance-Sheet Items. For Q2 2026, 4,217 banks reported it, totaling $2.00B; the median among the 28 with a nonzero amount was $9.5M. The largest value reported for Q2 2026 was $399.6M, by Mid Penn Bank.
Definition
The field prefixed by the mnemonic 'TEXT' is the first line of each component of other off-balance sheet liabilities that are itemized and described, and that individually exceeds 25% of the bank's 'Total Equity Capital (3210)'. It should be used in conjunction with the value reported in RCFD3555 or RCON3555.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON3555 sits on the call report
| Code | RCON3555 (prefix RCON, item 3555) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-L, Derivatives and Off-Balance-Sheet Items |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1988 |
The same item under other prefixes
Item 3555 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD3555 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON3555 |
|---|---|---|
| Mid Penn Bank | Millersburg, PA | $399.6M |
| Amboy Bank | Old Bridge, NJ | $290.0M |
| Plains Commerce Bank | Sioux Falls, SD | $262.6M |
| Middlesex Savings Bank | Natick, MA | $259.7M |
| CNB Bank | Clearfield, PA | $244.0M |
| Bangor Savings Bank | Bangor, ME | $223.1M |
| The First National Bank of Bastrop | Bastrop, TX | $65.0M |
| Luminate Bank | Minneapolis, MN | $63.2M |
| Union Savings Bank | Cincinnati, OH | $50.0M |
| First Liberty Bank | Liberty, TX | $47.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $2.00B |
| March 31, 2026 | 946 | $1.40B |
| December 31, 2025 | 4,314 | $1.77B |
| September 30, 2025 | 997 | $1.26B |
| June 30, 2025 | 4,397 | $1.46B |
| March 31, 2025 | 1,032 | $996.9M |
| December 31, 2024 | 4,461 | $1.40B |
| September 30, 2024 | 1,057 | $864.2M |
Related
All codes on Schedule RC-L · All call report schedules · Find the code for a loan type · What a call report is