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Call report code · Schedule RC-F

RCONK201: Life Insurance Assets: General Account Life Insurance Assets

RCONK201 is the call report code for life insurance assets: general account life insurance assets, reported on Schedule RC-F, Other Assets. For Q2 2026, 4,217 banks reported it, totaling $57.01B; the median among the 2,799 with a nonzero amount was $6.5M. The largest value reported for Q2 2026 was $1.15B, by Columbia Bank.

Definition

Report the amount of the bank's holdings of life insurance assets associated with general account insurance policies. In a general account life insurance policy, the general assets of the insurance company issuing the policy support the policy's cash surrender value. Also include the portion of the carrying value of separate account policies that represents general account claims on the insurance company, such as realizable deferred acquisition costs and mortality reserves.

Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.

Where RCONK201 sits on the call report

Reference facts for call report code RCONK201
CodeRCONK201 (prefix RCON, item K201)
Prefix RCONDomestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items.
ScheduleRC-F, Other Assets
Reported onFFIEC 041, FFIEC 051
ValueDollar amount, reported in thousands, as of the quarter end
In the MDRM since2011

The same item under other prefixes

Item K201 is also reported under these codes. Which banks file each one depends on the form they file.

CodeMeaning of the prefixBanks reporting
RCFDK201 The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) 80

Largest reported values, Q2 2026

The ten banks reporting the largest RCONK201 values
BankHeadquartersRCONK201
Columbia Bank Lake Oswego, OR $1.15B
SouthState Bank, N.A. Winter Haven, FL $884.4M
Bank OZK Little Rock, AR $765.4M
Webster Bank, N.A. Stamford, CT $750.3M
First National Bank of Omaha Omaha, NE $685.8M
First Horizon Bank Memphis, TN $649.7M
Hancock Whitney Bank Gulfport, MS $620.8M
Zions Bancorporation, N.A. Salt Lake City, UT $547.4M
Atlantic Union Bank Richmond, VA $545.5M
Simmons Bank Pine Bluff, AR $514.1M

Total reported by quarter

Sum of RCONK201 across the banks that reported it, by quarter
Quarter endBanks reportingTotal reported
June 30, 20264,217$57.01B
March 31, 20264,256$56.89B
December 31, 20254,314$58.62B
September 30, 20254,355$58.40B
June 30, 20254,397$57.67B
March 31, 20254,437$57.03B
December 31, 20244,461$56.46B
September 30, 20244,490$56.21B

Related

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