RCONG540: All Other Assets (Itemize and Describe Amounts Included in Schedule Rc-q, Item 6, That Are Greater Than $100,000 and Exceed 25% of Item 6): Mortgage Servicing Rights - Level 3 Fair Value Measurements
RCONG540 is the call report code for all other assets (itemize and describe amounts included in schedule rc-q, item 6, that are greater than $100,000 and exceed 25% of item 6): mortgage servicing rights - level 3 fair value measurements, reported on Schedule RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis. For Q2 2026, 72 banks reported it, totaling $4.45B; the median among the 53 with a nonzero amount was $19.3M. The largest value reported for Q2 2026 was $1.50B, by Western Alliance Bank.
Definition
Report Mortgage servicing assets, that is greater than $100,000 and exceeds 25 percent of the amount reported in Schedule RC-Q, item 6, column E.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONG540 sits on the call report
| Code | RCONG540 (prefix RCON, item G540) |
|---|---|
| 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 G540 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDG540 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 49 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONG540 |
|---|---|---|
| Western Alliance Bank | Phoenix, AZ | $1.50B |
| Arvest Bank | Fayetteville, AR | $352.9M |
| BOKF, N.A. | Tulsa, OK | $334.0M |
| Merchants Bank of Indiana | Carmel, IN | $235.2M |
| Bell Bank | Fargo, ND | $215.5M |
| MidFirst Bank | Oklahoma City, OK | $211.3M |
| Barrington Bank & Trust Company, N.A. | Barrington, IL | $201.9M |
| FirstBank | Nashville, TN | $145.4M |
| Trustmark Bank | Jackson, MS | $141.8M |
| Cornerstone Capital Bank, SSB | Houston, TX | $135.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 72 | $4.45B |
| March 31, 2026 | 73 | $4.35B |
| December 31, 2025 | 80 | $4.43B |
| September 30, 2025 | 80 | $4.10B |
| June 30, 2025 | 79 | $3.91B |
| March 31, 2025 | 80 | $4.13B |
| December 31, 2024 | 83 | $4.10B |
| September 30, 2024 | 85 | $3.85B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is