Call report code · Schedule RC-V
RCONJF86: Liabilities of consolidated VIEs for which creditors do not have recourse to the general credit of the reporting bank: Other liabilities, Other VIEs
RCONJF86 is the call report code for liabilities of consolidated vies for which creditors do not have recourse to the general credit of the reporting bank: other liabilities, other vies, reported on Schedule RC-V, Variable Interest Entities. For Q2 2026 (year to date), 935 banks reported it, totaling $42.4M; the median among the 5 with a nonzero amount was $4.3M. The largest value reported for Q2 2026 (year to date) was $26.3M, by Glacier Bank.
Where RCONJF86 sits on the call report
| Code | RCONJF86 (prefix RCON, item JF86) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-V, Variable Interest Entities |
| Reported on | FFIEC 041 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 2018 |
The same item under other prefixes
Item JF86 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDJF86 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONJF86 |
|---|---|---|
| Glacier Bank | Kalispell, MT | $26.3M |
| Barclays Bank Delaware | Wilmington, DE | $9.0M |
| Wilmington Savings Fund Society, FSB | Wilmington, DE | $4.3M |
| Community Bank, N.A. | Canton, NY | $2.5M |
| Pathward, N.A. | Sioux Falls, SD | $228K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 935 | $42.4M |
| March 31, 2026 | 946 | $35.7M |
| December 31, 2025 | 987 | $100.0M |
| September 30, 2025 | 997 | $105.8M |
| June 30, 2025 | 1,015 | $87.0M |
| March 31, 2025 | 1,030 | $78.9M |
| December 31, 2024 | 1,053 | $85.0M |
| September 30, 2024 | 1,057 | $76.2M |
Related
All codes on Schedule RC-V · All call report schedules · Find the code for a loan type · What a call report is