RIAD4301: Income (Loss) Before Applicable Income Taxes and Discontinued Operations
RIAD4301 is the call report code for income (loss) before applicable income taxes and discontinued operations, reported on Schedule RI, Income Statement. For Q2 2026 (year to date), 4,297 banks reported it, totaling $218.60B; the median among the 4,297 with a nonzero amount was $2.7M. The largest value reported for Q2 2026 (year to date) was $39.99B, by JPMorgan Chase Bank, N.A.
Definition
Includes 'Net Interest Income (4074)', minus 'Provision for Loan and Lease Losses (4230)', and 'Provision for Allocated Transfer Risk (4243)', plus 'Total Noninterest Income (4079)', plus or minus 'Realized Gains (Losses) On Held-to-maturity Securities (3521)', 'Realized Gains (Losses) On Available-for-sale Securities (3196)' plus or minus minus 'Total Noninterest Expense (4093)'. If the result is negative, then it is enclosed in parentheses.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIAD4301 sits on the call report
| Code | RIAD4301 (prefix RIAD, item 4301) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI, Income Statement |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 1984 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIAD4301 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $39.99B |
| Bank of America, N.A. | Charlotte, NC | $18.79B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $15.37B |
| Citibank, N.A. | Sioux Falls, SD | $13.87B |
| Capital One, N.A. | McLean, VA | $7.08B |
| Goldman Sachs Bank USA | New York, NY | $5.82B |
| U.S. Bank N.A. | Cincinnati, OH | $5.27B |
| American Express National Bank | Sandy, UT | $5.21B |
| PNC Bank, N.A. | Wilmington, DE | $4.98B |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $3.69B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $218.60B |
| March 31, 2026 | 4,336 | $102.16B |
| December 31, 2025 | 4,394 | $377.20B |
| September 30, 2025 | 4,435 | $276.89B |
| June 30, 2025 | 4,477 | $175.45B |
| March 31, 2025 | 4,519 | $89.52B |
| December 31, 2024 | 4,543 | $332.65B |
| September 30, 2024 | 4,572 | $249.49B |
Related
All codes on Schedule RI · All call report schedules · Find the code for a loan type · What a call report is