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Call report code · Schedule RC-R, Part II

RCONH188: Allocation by Risk Weight Category 300%, All Other Assets

RCONH188 is the call report code for allocation by risk weight category 300%, all other assets, reported on Schedule RC-R, Part II, Risk-Weighted Assets. For Q2 2026, 2,407 banks reported it, totaling $19.9M; the median among the 10 with a nonzero amount was $960K. The largest value reported for Q2 2026 was $6.3M, by Sunwest Bank.

Definition

Allocation by Risk Weight Category 300%, All other assets

Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.

Where RCONH188 sits on the call report

Reference facts for call report code RCONH188
CodeRCONH188 (prefix RCON, item H188)
Prefix RCONDomestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items.
ScheduleRC-R, Part II, Risk-Weighted Assets
Reported onFFIEC 041, FFIEC 051
ValueDollar amount, reported in thousands, as of the quarter end
In the MDRM since2015

The same item under other prefixes

Item H188 is also reported under these codes. Which banks file each one depends on the form they file.

CodeMeaning of the prefixBanks reporting
RCFDH188 The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) 77

Largest reported values, Q2 2026

The ten banks reporting the largest RCONH188 values
BankHeadquartersRCONH188
Sunwest Bank Sandy, UT $6.3M
Dedham Institution for Savings Dedham, MA $6.2M
Hingham Institution for Savings Hingham, MA $3.3M
Newburyport Five Cents Savings Bank Newburyport, MA $1.8M
Liberty Capital Bank Addison, TX $963K
Emigrant Bank Miami, FL $958K
Mechanics Bank Mansfield, OH $175K
Liberty Bank Middletown, CT $145K
Freedom Financial Bank West Des Moines, IA $36K
LCNB National Bank Lebanon, OH $5K

Total reported by quarter

Sum of RCONH188 across the banks that reported it, by quarter
Quarter endBanks reportingTotal reported
June 30, 20262,407$19.9M
March 31, 2026761$11.2M
December 31, 20252,595$12.7M
September 30, 2025810$8.2M
June 30, 20252,683$7.8M
March 31, 2025830$7.6M
December 31, 20242,763$8.9M
September 30, 2024855$8.4M

Related

All codes on Schedule RC-R, Part II · All call report schedules · Find the code for a loan type · What a call report is