Call report code · Schedule RC-V
RCONJF91: Assets of consolidated variable interest entities (VIEs) that can be used only to settle obligations of the consolidated VIEs: Other Assets, Securitization Vehicles
RCONJF91 is the call report code for assets of consolidated variable interest entities (vies) that can be used only to settle obligations of the consolidated vies: other assets, securitization vehicles, reported on Schedule RC-V, Variable Interest Entities. For Q2 2026 (year to date), 935 banks reported it, totaling $713.3M; the median among the 6 with a nonzero amount was $75.4M. The largest value reported for Q2 2026 (year to date) was $411.0M, by Sallie Mae Bank.
Where RCONJF91 sits on the call report
| Code | RCONJF91 (prefix RCON, item JF91) |
|---|---|
| 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 JF91 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDJF91 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONJF91 |
|---|---|---|
| Sallie Mae Bank | Salt Lake City, UT | $411.0M |
| Axos Bank | San Diego, CA | $146.6M |
| Cedar Rapids Bank and Trust Company | Cedar Rapids, IA | $77.8M |
| Comenity Bank | Wilmington, DE | $73.0M |
| First National Bank of Omaha | Omaha, NE | $3.3M |
| Comenity Capital Bank | Draper, UT | $1.5M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 935 | $713.3M |
| March 31, 2026 | 946 | $1.21B |
| December 31, 2025 | 987 | $642.1M |
| September 30, 2025 | 997 | $707.9M |
| June 30, 2025 | 1,015 | $556.8M |
| March 31, 2025 | 1,030 | $517.0M |
| December 31, 2024 | 1,053 | $685.2M |
| September 30, 2024 | 1,057 | $679.9M |
Related
All codes on Schedule RC-V · All call report schedules · Find the code for a loan type · What a call report is