RCONG550: First Itemized Amount That Exceeds $100,000 and Exceed 25% of All Other Assets Measured at Fair Value on a Recurring Basis (Rc-q 6.) - Level 3 Fair Value Measurements
RCONG550 is the call report code for first itemized amount that exceeds $100,000 and exceed 25% of all other assets measured at fair value on a recurring basis (rc-q 6.) - level 3 fair value measurements, reported on Schedule RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis. For Q2 2026, 44 banks reported it, totaling $1.07B; the median among the 25 with a nonzero amount was $10.0M. The largest value reported for Q2 2026 was $479.5M, by Emigrant Bank.
Definition
Disclose each component of all other assets, and the dollar amount of such component, that is greater than $100,000 and exceeds 25 percent of the amount reported in Schedule RC-Q, item 6, column E. Describe the component in Memorandum items 1.c (TEXT G546).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONG550 sits on the call report
| Code | RCONG550 (prefix RCON, item G550) |
|---|---|
| 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 G550 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDG550 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 46 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONG550 |
|---|---|---|
| Emigrant Bank | Miami, FL | $479.5M |
| SoFi Bank, N.A. | Cottonwood Heights, UT | $240.3M |
| Happen Bank, N.A. | Lehi, UT | $66.2M |
| The Bancorp Bank N.A. | Sioux Falls, SD | $62.0M |
| Optum Bank, Inc. | Draper, UT | $39.0M |
| Live Oak Banking Company | Wilmington, NC | $32.3M |
| Northpointe Bank | Grand Rapids, MI | $29.3M |
| Republic Bank of Chicago | Oak Brook, IL | $27.1M |
| Parkway Bank and Trust Company | Harwood Heights, IL | $15.2M |
| Southern First Bank | Greenville, SC | $14.8M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 44 | $1.07B |
| March 31, 2026 | 44 | $1.03B |
| December 31, 2025 | 46 | $1.33B |
| September 30, 2025 | 46 | $1.36B |
| June 30, 2025 | 46 | $1.30B |
| March 31, 2025 | 45 | $1.21B |
| December 31, 2024 | 45 | $1.11B |
| September 30, 2024 | 47 | $1.07B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is