RCON5591: All Other Off-balance Sheet Assets
RCON5591 is the call report code for all other off-balance sheet assets, reported on Schedule RC-L, Derivatives and Off-Balance-Sheet Items. For Q2 2026, 4,217 banks reported it, totaling $381.9M; the median among the 17 with a nonzero amount was $1.4M. The largest value reported for Q2 2026 was $203.6M, by National Cooperative Bank, N.A.
Definition
Includes all significant types of off-balance sheet assets not covered in other items of Schedule RC-L (for the FFIEC 031-034 reporters), for which the reporting is feasible and practicable. Excludes all items which are required to be reported as assets on the balance sheet of the Report of Condition (Schedule RC), contingent assets arising in connection with litigation in which the reporting bank is involved, and assets held in or administered by the reporting bank's trust department. Only the aggregate amount of those types of other off-balance sheet assets that individually exceeds ten percent of the reporting bank's 'Total Equity Capital (3210)' is reported. If the bank has no types of other off-balance sheet assets that individually exceeds ten percent of total equity capital for which the reporting is feasible and practicable, a zero or the word 'none' is reported. Also includes as 'other off-balance sheet assets' such items as internally developed intangible assets and commitments to sell when-issued securities, if the reporting bank does not report these commitments as forward contracts in Schedule RC-L, item 14.b.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON5591 sits on the call report
| Code | RCON5591 (prefix RCON, item 5591) |
|---|---|
| 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 | 1993 |
The same item under other prefixes
Item 5591 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD5591 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON5591 |
|---|---|---|
| National Cooperative Bank, N.A. | Hillsboro, OH | $203.6M |
| Luminate Bank | Minneapolis, MN | $66.5M |
| Northwest Bank | Spencer, IA | $45.7M |
| Cattaraugus County Bank | Little Valley, NY | $39.6M |
| Peoples State Bank of Munising | Munising, MI | $10.5M |
| First National Bank | Paragould, AR | $9.3M |
| Elizabethton Federal Savings Bank | Elizabethton, TN | $1.8M |
| Cleveland State Bank | Cleveland, WI | $1.6M |
| FCN Bank, N.A. | Brookville, IN | $1.4M |
| Freedom Bank | Huntingburg, IN | $735K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $381.9M |
| March 31, 2026 | 4,256 | $395.5M |
| December 31, 2025 | 4,314 | $428.3M |
| September 30, 2025 | 4,355 | $450.3M |
| June 30, 2025 | 4,397 | $389.1M |
| March 31, 2025 | 4,437 | $276.0M |
| December 31, 2024 | 4,461 | $406.1M |
| September 30, 2024 | 4,490 | $695.5M |
Related
All codes on Schedule RC-L · All call report schedules · Find the code for a loan type · What a call report is