Call report code · Schedule RC-V
RCONJF92: Liabilities of consolidated VIEs for which creditors do not have recourse to the general credit of the reporting bank: Other borrowed money, Securitization Vehicles
RCONJF92 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 borrowed money, securitization vehicles, reported on Schedule RC-V, Variable Interest Entities. For Q2 2026 (year to date), 935 banks reported it, totaling $10.42B; the median among the 6 with a nonzero amount was $1.27B. The largest value reported for Q2 2026 (year to date) was $4.86B, by Sallie Mae Bank.
Where RCONJF92 sits on the call report
| Code | RCONJF92 (prefix RCON, item JF92) |
|---|---|
| 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 JF92 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDJF92 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONJF92 |
|---|---|---|
| Sallie Mae Bank | Salt Lake City, UT | $4.86B |
| Comenity Bank | Wilmington, DE | $2.10B |
| First National Bank of Omaha | Omaha, NE | $1.80B |
| Barclays Bank Delaware | Wilmington, DE | $748.0M |
| Axos Bank | San Diego, CA | $576.7M |
| Comenity Capital Bank | Draper, UT | $341.7M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 935 | $10.42B |
| March 31, 2026 | 946 | $11.74B |
| December 31, 2025 | 987 | $11.87B |
| September 30, 2025 | 997 | $12.22B |
| June 30, 2025 | 1,015 | $11.40B |
| March 31, 2025 | 1,030 | $12.61B |
| December 31, 2024 | 1,053 | $13.22B |
| September 30, 2024 | 1,057 | $11.80B |
Related
All codes on Schedule RC-V · All call report schedules · Find the code for a loan type · What a call report is