RCONK660: Custodial Bank Deduction
RCONK660 is the call report code for custodial bank deduction, reported on Schedule RC-O, Other Data for Deposit Insurance Assessments. For Q2 2026, 10 banks reported it, totaling $58.10B; the median among the 10 with a nonzero amount was $3.45B. The largest value reported for Q2 2026 was $18.02B, by Zions Bancorporation, N.A.
Definition
An institution that meets the definition of a custodial bank is eligible to have certain assets deducted from its assessment base, subject to a limit. Report in this item the custodial bank deduction, which equals average qualifying low-risk assets. Qualifying low-risk assets are determined without regard to the maturity of the assets. Average qualifying low-risk assets equals the sum of:
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK660 sits on the call report
| Code | RCONK660 (prefix RCON, item K660) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-O, Other Data for Deposit Insurance Assessments |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2011 |
The same item under other prefixes
Item K660 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDK660 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 25 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONK660 |
|---|---|---|
| Zions Bancorporation, N.A. | Salt Lake City, UT | $18.02B |
| Deutsche Bank Trust Company Americas | New York, NY | $15.04B |
| BOKF, N.A. | Tulsa, OK | $10.15B |
| Commerce Bank | Kansas City, MO | $5.94B |
| Sumitomo Mitsui Trust Bank (U.S.A.) Limited | Hoboken, NJ | $3.82B |
| Bessemer Trust Company, N.A. | New York, NY | $3.08B |
| Bessemer Trust Company | Woodbridge, NJ | $1.69B |
| Wilmington Trust, N.A. | Wilmington, DE | $331.9M |
| The Philadelphia Trust Company | Philadelphia, PA | $9.0M |
| Everence Trust Company | Goshen, IN | $4.9M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 10 | $58.10B |
| March 31, 2026 | 11 | $59.43B |
| December 31, 2025 | 12 | $59.29B |
| September 30, 2025 | 14 | $57.24B |
| June 30, 2025 | 14 | $55.55B |
| March 31, 2025 | 14 | $54.79B |
| December 31, 2024 | 14 | $54.29B |
| September 30, 2024 | 14 | $52.67B |
Related
All codes on Schedule RC-O · All call report schedules · Find the code for a loan type · What a call report is