RCONG392: All Other Assets - Less Amounts Netted in the Determination of Total Fair Value
RCONG392 is the call report code for all other assets - less amounts netted in the determination of total fair value, reported on Schedule RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis. For Q2 2026, 501 banks reported it, totaling $1.32B; the median among the 28 with a nonzero amount was $2.8M. The largest value reported for Q2 2026 was $382.5M, by MidFirst Bank.
Definition
Report in the appropriate column the total fair value of all other assets that are required to be measured at fair value on a recurring basis or that the bank has elected to report under the fair value option that is included in Schedule RC, Balance Sheet, and is not reported in Schedule RC-Q, items 1 through 5 above, the fair values determined using Level 1, Level 2, and Level 3 measurement inputs, and any netting adjustments. Include derivative assets held for purposes other than trading, interest-only strips receivable (not in the form of a security) held for purposes other than trading, and other categories of assets required to be measured at fair value on the balance sheet on a recurring basis under applicable accounting standards.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONG392 sits on the call report
| Code | RCONG392 (prefix RCON, item G392) |
|---|---|
| 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 | 2009 |
The same item under other prefixes
Item G392 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDG392 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 66 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONG392 |
|---|---|---|
| MidFirst Bank | Oklahoma City, OK | $382.5M |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $372.4M |
| TD Bank USA, N.A. | Wilmington, DE | $317.2M |
| EverBank, N.A. | Jacksonville, FL | $104.6M |
| Cedar Rapids Bank and Trust Company | Cedar Rapids, IA | $84.4M |
| Western Alliance Bank | Phoenix, AZ | $63.4M |
| Hancock Whitney Bank | Gulfport, MS | $26.8M |
| Southside Bank | Tyler, TX | $23.1M |
| Deutsche Bank Trust Company Americas | New York, NY | $15.0M |
| Simmons Bank | Pine Bluff, AR | $14.5M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 501 | $1.32B |
| March 31, 2026 | 506 | $2.03B |
| December 31, 2025 | 520 | $834.3M |
| September 30, 2025 | 523 | $737.9M |
| June 30, 2025 | 531 | $1.60B |
| March 31, 2025 | 540 | $1.89B |
| December 31, 2024 | 545 | $1.65B |
| September 30, 2024 | 544 | $1.20B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is