RCONG395: All Other Assets - Level 1 Fair Value Measurements
RCONG395 is the call report code for all other assets - level 1 fair value measurements, reported on Schedule RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis. For Q2 2026, 501 banks reported it, totaling $1.11B; the median among the 16 with a nonzero amount was $15.5M. The largest value reported for Q2 2026 was $390.6M, by Western Alliance 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 RCONG395 sits on the call report
| Code | RCONG395 (prefix RCON, item G395) |
|---|---|
| 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 G395 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDG395 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 66 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONG395 |
|---|---|---|
| Western Alliance Bank | Phoenix, AZ | $390.6M |
| First United Bank and Trust Company | Durant, OK | $186.9M |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $176.4M |
| First Financial Bank, N.A. | Terre Haute, IN | $137.1M |
| Eastern Bank | Boston, MA | $97.8M |
| Texas Exchange Bank | Crowley, TX | $44.1M |
| Fulton Bank, N.A. | Lancaster, PA | $27.1M |
| Webster Bank, N.A. | Stamford, CT | $16.2M |
| Sunwest Bank | Sandy, UT | $14.9M |
| The First National Bank of Fort Smith | Fort Smith, AR | $5.2M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 501 | $1.11B |
| March 31, 2026 | 506 | $828.8M |
| December 31, 2025 | 520 | $856.6M |
| September 30, 2025 | 523 | $859.2M |
| June 30, 2025 | 531 | $856.1M |
| March 31, 2025 | 540 | $824.3M |
| December 31, 2024 | 545 | $833.2M |
| September 30, 2024 | 544 | $806.4M |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is