RCON5597: Estimated Amount of Uninsured Assessable Deposits in Domestic Offices of the Bank and in Insured Branches in Puerto Rico and U.S. Territories and Possessions, Including Related Interest Accrued and Unpaid

Definition

Schedule RC-O, Memorandum item 2, is to be completed on an unconsolidated single FDIC certificate number basis by banks with $1 billion or more in total assets. Report the estimated amount of the bank's deposits (in domestic offices and in insured branches in Puerto Rico and U.S. territories and possessions) that is not covered by federal deposit insurance. This estimate should reflect the deposit insurance limits of $250,000 for 'retirement deposit accounts' (as defined in Schedule RC-O, Memorandum item 1) and $100,000 for other deposit accounts without taking into account the temporary increase in deposit insurance in effect through December 31, 2009, or a bank's participation in the FDIC's Debt Guarantee Program or Transaction Account Guarantee Program. The reporting of this information is mandated by Section 7(a)(9) of the Federal Deposit Insurance Act. The estimated amount of uninsured deposits reported in this item should be based on the bank's deposits included in Schedule RC-O, item 1, 'Total deposit liabilities before exclusions (gross) as defined in Section 3(l) of the Federal Deposit Insurance Act and FDIC regulations,' less item 2, 'Total allowable exclusions, including interest accrued and unpaid on allowable exclusions (including foreign deposits).' In addition to the uninsured portion of deposits in 'domestic offices' reported in Schedule RC, item 13.a, the estimate of uninsured deposits should take into account all other items included in Schedule RC-O, item 1 less item 2, including, but not limited to: - Interest accrued and unpaid on deposits in domestic offices, - Deposits in insured branches in Puerto Rico and U.S. territories and possessions (including interest accrued and unpaid on these deposits), - Deposits of consolidated subsidiaries in domestic offices and in insured branches in Puerto Rico and U.S. territories and possessions (including interest accrued and unpaid on these deposits), and - Deposit liabilities that have been reduced by assets netted against these liabilities in accordance with generally accepted accounting principles. The bank's estimate of its uninsured deposits should be reported in accordance with the additional criteria included in the instructions. Please see the Instructions for Preparation of Consolidated Reports of Condition and Income for additional information.

Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.

Where RCON5597 sits on the call report

Largest reported values, Q2 2026

Total reported by quarter

Related

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