Call report code · Schedule RI-B, Part II
RCONJJ03: Allowance for credit losses on other financial assets measured at amortized cost
RCONJJ03 is the call report code for allowance for credit losses on other financial assets measured at amortized cost, reported on Schedule RI-B, Part II, Changes in Allowances for Credit Losses. For Q2 2026 (year to date), 4,216 banks reported it, totaling $109.1M; the median among the 38 with a nonzero amount was $66K. The largest value reported for Q2 2026 (year to date) was $71.0M, by Barclays Bank Delaware.
Where RCONJJ03 sits on the call report
| Code | RCONJJ03 (prefix RCON, item JJ03) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RI-B, Part II, Changes in Allowances for Credit Losses |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 2019 |
The same item under other prefixes
Item JJ03 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDJJ03 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONJJ03 |
|---|---|---|
| Barclays Bank Delaware | Wilmington, DE | $71.0M |
| MidFirst Bank | Oklahoma City, OK | $29.5M |
| Optum Bank, Inc. | Draper, UT | $4.0M |
| Anchorage Digital Bank N.A. | Sioux Falls, SD | $1.4M |
| Coastal Community Bank | Everett, WA | $639K |
| Union Savings Bank | Danbury, CT | $539K |
| Renasant Bank | Tupelo, MS | $521K |
| Hanmi Bank | Los Angeles, CA | $496K |
| Metro Bank | Pell City, AL | $350K |
| Sanibel Captiva Community Bank | Sanibel, FL | $338K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,216 | $109.1M |
| March 31, 2026 | 4,255 | $111.0M |
| December 31, 2025 | 4,313 | $110.7M |
| September 30, 2025 | 4,354 | $108.0M |
| June 30, 2025 | 4,396 | $106.1M |
| March 31, 2025 | 4,436 | $111.9M |
| December 31, 2024 | 4,460 | $102.9M |
| September 30, 2024 | 4,489 | $125.9M |
Related
All codes on Schedule RI-B, Part II · All call report schedules · Find the code for a loan type · What a call report is