RCON3632: Undivided Profits and Capital Reserves
RCON3632 is the call report code for undivided profits and capital reserves, reported on Schedule RC, Balance Sheet. For Q2 2026, 4,217 banks reported it, totaling $407.36B; the median among the 4,213 with a nonzero amount was $27.8M. The largest value reported for Q2 2026 was $7.90B, by Zions Bancorporation, N.A.
Definition
Includes the amount of undivided profits and capital reserves less the carrying value of treasury stock and less the amount of any borrowings by an Employee Stock Ownership Plan (ESOP) that the reporting bank reports as 'Other borrowed money.' as of the report date. The amount of the undivided profits and capital reserves reflects the transfer of net income, declaration of dividends, transfers to surplus, and any other appropriate entries. (See the Glossary section for 'treasury stock' for further information in the Instructions for the Reports of Condition and Income Manual.) Adjustments of accruals and other accounting estimates made shortly after the report date which relates to the income and expenses of the year-to-date period ended as of the report date is reported in the appropriate items of Schedule RI, Income Statement, for that year-to-date period. Savings banks should include in this item the outstanding balance of any net worth certificates issued to the FDIC. Massachusetts mutual savings banks and cooperative banks that have issued mutual capital certificates to the Mutual Savings Central Fund or the Cooperative Central Bank under the terms of capital assistance agreements should also include the outstanding balance of such certificates in this item. Capital reserves are segregations of undivided profits and are not to be reported as liability accounts or as reductions of asset balances. Capital reserves may be established for such purposes as:
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON3632 sits on the call report
| Code | RCON3632 (prefix RCON, item 3632) |
|---|---|
| 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 | 1989 |
The same item under other prefixes
Item 3632 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD3632 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON3632 |
|---|---|---|
| Zions Bancorporation, N.A. | Salt Lake City, UT | $7.90B |
| Deutsche Bank Trust Company Americas | New York, NY | $6.95B |
| CIBC Bank USA | Chicago, IL | $5.24B |
| Western Alliance Bank | Phoenix, AZ | $5.20B |
| Bank OZK | Little Rock, AR | $4.54B |
| Frost Bank | San Antonio, TX | $4.34B |
| MidFirst Bank | Oklahoma City, OK | $3.72B |
| First Horizon Bank | Memphis, TN | $3.47B |
| BOKF, N.A. | Tulsa, OK | $3.41B |
| First National Bank of Omaha | Omaha, NE | $3.29B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $407.36B |
| March 31, 2026 | 4,256 | $399.30B |
| December 31, 2025 | 4,314 | $403.48B |
| September 30, 2025 | 4,355 | $400.78B |
| June 30, 2025 | 4,397 | $393.76B |
| March 31, 2025 | 4,437 | $387.86B |
| December 31, 2024 | 4,461 | $382.35B |
| September 30, 2024 | 4,490 | $376.04B |
Related
All codes on Schedule RC · All call report schedules · Find the code for a loan type · What a call report is