RCONJ304: Managed Assets Held in Fiduciary Accounts:real Estate-all Other Accounts
RCONJ304 is the call report code for managed assets held in fiduciary accounts:real estate-all other accounts, reported on Schedule RC-T, Fiduciary and Related Services. For Q2 2026, 8 banks reported it, totaling $876K; the median among the 4 with a nonzero amount was $103K. The largest value reported for Q2 2026 was $657K, by City National Bank of West Virginia.
Definition
FFIEC031 - Report the market value of managed assets held in (a) corporate trust and agency accounts, (b) foundation and endowment trust and agency accounts, and (c) other fiduciary accounts of all real estate, mineral interests, royalty interests, leaseholds, and other similar assets. Land and buildings associated with farm management accounts should be reported in this item. Also include investments in limited partnerships that are solely or primarily invested in real estate. Include: 1. Mineral interests. 2. Royalty interests. 3. Leaseholds. 4. Land and buildings associated with farm management accounts. 5. Investments in limited partnerships that are solely or primarily invested in real estate.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONJ304 sits on the call report
| Code | RCONJ304 (prefix RCON, item J304) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-T, Fiduciary and Related Services |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2009 |
The same item under other prefixes
Item J304 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDJ304 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 1 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONJ304 |
|---|---|---|
| City National Bank of West Virginia | Charleston, WV | $657K |
| Stifel Trust Company N.A. | Saint Louis, MO | $176K |
| Columbia Bank | Lake Oswego, OR | $30K |
| Principal Bank | Des Moines, IA | $13K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 8 | $876K |
| March 31, 2026 | 10 | $867K |
| December 31, 2025 | 974 | $2.05B |
| September 30, 2025 | 8 | $992K |
| June 30, 2025 | 7 | $688K |
| March 31, 2025 | 5 | $688K |
| December 31, 2024 | 1,001 | $2.02B |
| September 30, 2024 | 7 | $707K |
Related
All codes on Schedule RC-T · All call report schedules · Find the code for a loan type · What a call report is