RCONF262: Level 2 Fair Value Measurements of Loan Commitments (Not Accounted for as Derivatives)
RCONF262 is the call report code for level 2 fair value measurements of loan commitments (not accounted for as derivatives), reported on Schedule RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis. For Q2 2026, 21 banks reported it, totaling $0.
Definition
Report Loan commitments (not accounted for as derivatives), that is greater than $100,000 and exceeds 25 percent of the amount reported in Schedule RC-Q, item 13, column D. Report the total fair value of those unused loan commitments the bank has elected to report under the fair value option that is included in Schedule RC, Balance Sheet, and the fair values determined using Level 2 and Level 3 measurement inputs. Exclude unused loan commitments that meet the definition of a derivative under GAAP. For purposes of this item, report the net fair value of unused loan commitments reported as assets and those reported as liabilities. If the net fair value is a liability, report it as a negative number.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONF262 sits on the call report
| Code | RCONF262 (prefix RCON, item F262) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis |
| Reported on | FFIEC 041 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2007 |
The same item under other prefixes
Item F262 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDF262 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 44 |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 21 | $0 |
| March 31, 2026 | 22 | $227K |
| December 31, 2025 | 22 | $0 |
| September 30, 2025 | 22 | $0 |
| June 30, 2025 | 23 | $0 |
| March 31, 2025 | 22 | $0 |
| December 31, 2024 | 22 | $0 |
| September 30, 2024 | 22 | $0 |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is