RCONB538: Loans to Individuals for Household, Family, and Other Personal Expenditures (I.e., Consumer Loans)(includes Purchased Paper): Credit Cards

Definition

Report (on the FFIEC 031, in columns A and B, on the FFIEC 041, in column B, as appropriate) all extensions of credit to individuals for household, family, and other personal expenditures arising from credit cards. Report the total amount outstanding of all funds advanced under these credit cards regardless of whether there is a period before interest charges are made. Report only amounts carried on the books of the reporting bank as loans that are outstanding on the report date, even if the plan is shared with other banks or organizations and even if accounting and billing are done by a correspondent bank or the accounting center of a plan administered by others. If the reporting bank has securitized credit cards and has retained a seller's interest that is not in the form of a security, the carrying value of the seller's interest should be reported as credit card loans in this item. For purposes of these reports, the term 'seller's interest' means the reporting bank's ownership interest in loans that have been securitized, except an interest that is a form of recourse or other seller-provided credit enhancement. Seller's interests differ from the securities issued to investors by the securitization structure. The principal amount of a seller's interest is generally equal to the total principal amount of the pool of assets included in the securitization structure less the principal amount of those assets attributable to investors, i.e., in the form of securities issued to investors. Do not net credit balances resulting from overpayments of account balances on credit card accounts against the debit balances of other credit card accounts. Report credit balances (in domestic offices) in Schedule RC-E, (part I,) item 1, column A, and item 7, column B. On the FFIEC 031, report credit balances in foreign offices in Schedule RC-E, part II, item 1. Exclude from credit cards:

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

Where RCONB538 sits on the call report

The same item under other prefixes

Item B538 is also reported under these codes. Which banks file each one depends on the form they file.

Largest reported values, Q2 2026

Total reported by quarter

Related

All codes on Schedule RC-C, Part I · All call report schedules · Find the code for a loan type · What a call report is