RCONG809: All Other Liabilities - Level 3 Fair Value Measurements
RCONG809 is the call report code for all other liabilities - 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 $945.3M; the median among the 43 with a nonzero amount was $118K. The largest value reported for Q2 2026 was $468.1M, by Parkway Bank and Trust Company.
Definition
Report in the appropriate column the total fair value of all other liabilities 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 8 through 12 above, the fair values determined using Level 1, Level 2, and Level 3 measurement inputs, and any netting adjustments. Include derivative liabilities held for purposes other than trading and other categories of liabilities 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 RCONG809 sits on the call report
| Code | RCONG809 (prefix RCON, item G809) |
|---|---|
| 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 G809 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDG809 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 66 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONG809 |
|---|---|---|
| Parkway Bank and Trust Company | Harwood Heights, IL | $468.1M |
| CIBC Bank USA | Chicago, IL | $236.9M |
| Banc of California | Los Angeles, CA | $110.4M |
| Arvest Bank | Fayetteville, AR | $49.4M |
| Axos Bank | San Diego, CA | $30.8M |
| First Horizon Bank | Memphis, TN | $21.5M |
| United Community Bank | Greenville, SC | $9.7M |
| Webster Bank, N.A. | Stamford, CT | $6.7M |
| Wilmington Savings Fund Society, FSB | Wilmington, DE | $3.3M |
| Cornerstone Capital Bank, SSB | Houston, TX | $2.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 501 | $945.3M |
| March 31, 2026 | 506 | $971.3M |
| December 31, 2025 | 520 | $926.2M |
| September 30, 2025 | 523 | $980.1M |
| June 30, 2025 | 531 | $891.0M |
| March 31, 2025 | 540 | $826.1M |
| December 31, 2024 | 545 | $846.5M |
| September 30, 2024 | 544 | $920.5M |
Related
All codes on Schedule RC-Q · All call report schedules · Find the code for a loan type · What a call report is