RIADA251: Credit Losses on Off-balance Sheet Derivatives
RIADA251 is the call report code for credit losses on off-balance sheet derivatives, reported on Schedule RI, Income Statement. For Q2 2026 (year to date), 799 banks reported it, totaling $26.6M; the median among the 21 with a nonzero amount was $5K. The largest value reported for Q2 2026 (year to date) was $18.0M, by Citibank, N.A.
Definition
Includes the entity's year-to-date credit losses (e.g., charge-offs) incurred on off-balance sheet derivative contracts. The amount reported should include all credit losses regardless of whether the entity charged such losses directly to income (e.g., trading revenue) or to another account (e.g., allowance for credit losses on derivatives).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADA251 sits on the call report
| Code | RIADA251 (prefix RIAD, item A251) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI, Income Statement |
| Reported on | FFIEC 031, FFIEC 041 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 1996 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADA251 |
|---|---|---|
| Citibank, N.A. | Sioux Falls, SD | $18.0M |
| State Bank | Brownsburg, IN | $4.7M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $4.0M |
| Bank of America, N.A. | Charlotte, NC | $1.0M |
| The Huntington National Bank | Columbus, OH | $427K |
| Associated Bank, N.A. | Green Bay, WI | $317K |
| Byline Bank | Chicago, IL | $34K |
| Citizens Bank, N.A. | Providence, RI | $32K |
| Rockland Trust Company | Rockland, MA | $18K |
| Carter Bank & Trust | Martinsville, VA | $8K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 799 | $26.6M |
| March 31, 2026 | 808 | $21.3M |
| December 31, 2025 | 824 | $320K |
| September 30, 2025 | 828 | -$2.8M |
| June 30, 2025 | 844 | -$2.4M |
| March 31, 2025 | 858 | -$2.5M |
| December 31, 2024 | 862 | $6.9M |
| September 30, 2024 | 864 | -$4.8M |
Related
All codes on Schedule RI · All call report schedules · Find the code for a loan type · What a call report is