RCONJ307: Managed Assets Held in Fiduciary Accounts:miscellaneous Assets-all Other Accounts
RCONJ307 is the call report code for managed assets held in fiduciary accounts:miscellaneous assets-all other accounts, reported on Schedule RC-T, Fiduciary and Related Services. For Q2 2026, 9 banks reported it, totaling $96.5M; the median among the 3 with a nonzero amount was $25.9M. The largest value reported for Q2 2026 was $70.0M, by Stifel Trust Company N.A.
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 personal notes, tangible personal property, and other miscellaneous assets that cannot properly be reported in Schedule RC-T, Memorandum items 1.a through 1.n, above. Crops, equipment, and livestock associated with farm management accounts should be reported in this Memorandum item. Also include investments in closely-held family businesses if such investments represent in-kind transfers to a fiduciary account of securities in a closely-held family business or an increase in a fiduciary account's percentage ownership of an existing closely-held family business whose securities are held in the account. Include crops, equipment, and livestock associated with farm management accounts. Also, include investments in closely-held family businesses if such investments represent in-kind transfers to a fiduciary account of securities in a closely-held family business or an increase in a fiduciary account's percentage ownership of an existing closely-held family business whose securities are held in the account.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONJ307 sits on the call report
| Code | RCONJ307 (prefix RCON, item J307) |
|---|---|
| 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 J307 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDJ307 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | — |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONJ307 |
|---|---|---|
| Stifel Trust Company N.A. | Saint Louis, MO | $70.0M |
| First Bank | Waverly, IA | $25.9M |
| Greenleaf Trust N.A. | Kalamazoo, MI | $583K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 9 | $96.5M |
| March 31, 2026 | 10 | $68.6M |
| December 31, 2025 | 974 | $1.05B |
| September 30, 2025 | 8 | $788K |
| June 30, 2025 | 7 | $1.3M |
| March 31, 2025 | 6 | $1.3M |
| December 31, 2024 | 1,001 | $1.12B |
| September 30, 2024 | 7 | $162.9M |
Related
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