RCONB557: Allowance for Credit Losses on Off-balance Sheet Credit Exposures
RCONB557 is the call report code for allowance for credit losses on off-balance sheet credit exposures, reported on Schedule RC-G, Other Liabilities. For Q2 2026, 4,217 banks reported it, totaling $3.30B; the median among the 3,009 with a nonzero amount was $153K. The largest value reported for Q2 2026 was $156.3M, by Bank OZK.
Definition
Includes the amount of any allowance for credit losses on off-balance sheet exposures established in accordance with generally accepted accounting principles.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONB557 sits on the call report
| Code | RCONB557 (prefix RCON, item B557) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-G, Other Liabilities |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2001 |
The same item under other prefixes
Item B557 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDB557 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONB557 |
|---|---|---|
| Bank OZK | Little Rock, AR | $156.3M |
| CIBC Bank USA | Chicago, IL | $105.2M |
| First Horizon Bank | Memphis, TN | $98.6M |
| SouthState Bank, N.A. | Winter Haven, FL | $76.5M |
| Sallie Mae Bank | Salt Lake City, UT | $66.0M |
| Texas Capital Bank | Dallas, TX | $65.1M |
| Ameris Bank | Atlanta, GA | $53.4M |
| Western Alliance Bank | Phoenix, AZ | $52.0M |
| Associated Bank, N.A. | Green Bay, WI | $50.7M |
| BOKF, N.A. | Tulsa, OK | $50.5M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $3.30B |
| March 31, 2026 | 4,256 | $3.23B |
| December 31, 2025 | 4,314 | $3.36B |
| September 30, 2025 | 4,355 | $3.27B |
| June 30, 2025 | 4,397 | $3.16B |
| March 31, 2025 | 4,437 | $3.07B |
| December 31, 2024 | 4,461 | $3.13B |
| September 30, 2024 | 4,490 | $3.17B |
Related
All codes on Schedule RC-G · All call report schedules · Find the code for a loan type · What a call report is