RCONG804: All Other Assets - Level 3 Fair Value Measurements
RCONG804 is the call report code for all other assets - level 3 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 $6.87B; the median among the 117 with a nonzero amount was $3.2M. The largest value reported for Q2 2026 was $1.53B, 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 RCONG804 sits on the call report
| Code | RCONG804 (prefix RCON, item G804) |
|---|---|
| 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 G804 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDG804 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 66 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONG804 |
|---|---|---|
| Western Alliance Bank | Phoenix, AZ | $1.53B |
| Beal Bank USA | Las Vegas, NV | $584.2M |
| Emigrant Bank | Miami, FL | $479.5M |
| Arvest Bank | Fayetteville, AR | $405.5M |
| SoFi Bank, N.A. | Cottonwood Heights, UT | $379.1M |
| BOKF, N.A. | Tulsa, OK | $334.0M |
| Merchants Bank of Indiana | Carmel, IN | $294.8M |
| MidFirst Bank | Oklahoma City, OK | $242.6M |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $228.3M |
| Bell Bank | Fargo, ND | $215.5M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 501 | $6.87B |
| March 31, 2026 | 506 | $6.65B |
| December 31, 2025 | 520 | $6.87B |
| September 30, 2025 | 523 | $6.47B |
| June 30, 2025 | 531 | $6.30B |
| March 31, 2025 | 540 | $6.47B |
| December 31, 2024 | 545 | $6.49B |
| September 30, 2024 | 544 | $5.98B |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is