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Call report code · Schedule RC-R, Part II

RCONS540: Unconditionally Cancellable Commitments

RCONS540 is the call report code for unconditionally cancellable commitments, reported on Schedule RC-R, Part II, Risk-Weighted Assets. For Q2 2026, 2,407 banks reported it, totaling $635.47B; the median among the 1,011 with a nonzero amount was $36.0M. The largest value reported for Q2 2026 was $124.69B, by Barclays Bank Delaware.

Where RCONS540 sits on the call report

Reference facts for call report code RCONS540
CodeRCONS540 (prefix RCON, item S540)
Prefix RCONDomestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items.
ScheduleRC-R, Part II, Risk-Weighted Assets
Reported onFFIEC 041, FFIEC 051
ValueDollar amount, reported in thousands, as of the quarter end
In the MDRM since2015

The same item under other prefixes

Item S540 is also reported under these codes. Which banks file each one depends on the form they file.

CodeMeaning of the prefixBanks reporting
RCFAS540 Regulatory capital items reported on Schedule RC-R 3
RCFDS540 The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) 77
RCOAS540 Regulatory capital items reported on Schedule RC-R 1,810

Largest reported values, Q2 2026

The ten banks reporting the largest RCONS540 values
BankHeadquartersRCONS540
Barclays Bank Delaware Wilmington, DE $124.69B
Comenity Capital Bank Draper, UT $62.91B
TD Bank USA, N.A. Wilmington, DE $48.36B
First National Bank of Omaha Omaha, NE $44.39B
Comenity Bank Wilmington, DE $36.45B
TriState Capital Bank Pittsburgh, PA $22.10B
RBC Bank (Georgia), N.A. Atlanta, GA $21.15B
Zions Bancorporation, N.A. Salt Lake City, UT $11.11B
Credit First N.A. Brook Park, OH $11.05B
Coastal Community Bank Everett, WA $8.69B

Total reported by quarter

Sum of RCONS540 across the banks that reported it, by quarter
Quarter endBanks reportingTotal reported
June 30, 20262,407$635.47B
March 31, 2026761$617.58B
December 31, 20252,595$645.99B
September 30, 2025810$606.57B
June 30, 20252,683$626.08B
March 31, 2025830$584.88B
December 31, 20242,763$612.11B
September 30, 2024855$575.06B

Related

All codes on Schedule RC-R, Part II · All call report schedules · Find the code for a loan type · What a call report is