RCONG559: Third 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 2 Fair Value Measurements
RCONG559 is the call report code for third 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 2 fair value measurements, reported on Schedule RC-Q, Assets and Liabilities Measured at Fair Value on a Recurring Basis. For Q2 2026, 23 banks reported it, totaling $16K; the median among the 2 with a nonzero amount was $8K. The largest value reported for Q2 2026 was $13K, by Cibm 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 D. Describe the component in Memorandum items 1.e (TEXT G556).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONG559 sits on the call report
| Code | RCONG559 (prefix RCON, item G559) |
|---|---|
| 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 G559 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDG559 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 44 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONG559 |
|---|---|---|
| Cibm Bank | Champaign, IL | $13K |
| Lake-Osceola State Bank | Baldwin, MI | $3K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 23 | $16K |
| March 31, 2026 | 23 | $116K |
| December 31, 2025 | 22 | $0 |
| September 30, 2025 | 22 | $0 |
| June 30, 2025 | 24 | $3.4M |
| March 31, 2025 | 24 | $97K |
| December 31, 2024 | 24 | $936K |
| September 30, 2024 | 23 | $12K |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is