RCON5592: First Component of All Other Off-balance Sheet Assets That Is Over 25% of Total Equity Capital (3210)
RCON5592 is the call report code for first component of all other off-balance sheet assets 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 $347.0M; the median among the 8 with a nonzero amount was $14.5M. The largest value reported for Q2 2026 was $203.6M, by National Cooperative Bank, N.A.
Definition
The field prefixed by the mnemonic 'TEXT' is the first line of each component of all other off-balance sheet assets 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 RCFD5592 or RCON5592.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON5592 sits on the call report
| Code | RCON5592 (prefix RCON, item 5592) |
|---|---|
| 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 5592 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD5592 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON5592 |
|---|---|---|
| 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 | $19.8M |
| First National Bank | Paragould, AR | $9.3M |
| Elizabethton Federal Savings Bank | Elizabethton, TN | $1.8M |
| First Federal Community Bank, SSB | Paris, TX | $302K |
| Cleveland State Bank | Cleveland, WI | $37K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $347.0M |
| March 31, 2026 | 946 | $203.1M |
| December 31, 2025 | 4,314 | $399.0M |
| September 30, 2025 | 997 | $206.0M |
| June 30, 2025 | 4,397 | $352.3M |
| March 31, 2025 | 1,031 | $174.8M |
| December 31, 2024 | 4,461 | $319.0M |
| September 30, 2024 | 1,057 | $167.2M |
Related
All codes on Schedule RC-L · All call report schedules · Find the code for a loan type · What a call report is