RIADC435: Allocated Transfer Risk Reserve
RIADC435 is the call report code for allocated transfer risk reserve, reported on Schedule RI-B, Part II, Changes in Allowances for Credit Losses. For Q2 2026, 81 banks reported it, totaling $8.3M; the median among the 5 with a nonzero amount was $70K. The largest value reported for Q2 2026 was $8.0M, by Citibank, N.A.
Definition
Report the amount of any allocated transfer risk reserve related to loans and leases held for investment that the reporting bank is required to establish and maintain that the bank has included in the end-of-period balance of the allowance for loan and leases losses reported in Schedule RI-B, part II, item 7 and Schedule RC, item 4.c of the FFIEC031/041 report form. For the FR-Y9C, Allocated transfer risk reserve is included in Schedule HI-B, part II, item 7.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADC435 sits on the call report
| Code | RIADC435 (prefix RIAD, item C435) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI-B, Part II, Changes in Allowances for Credit Losses |
| Reported on | FFIEC 031, FFIEC 041 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2003 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADC435 |
|---|---|---|
| Citibank, N.A. | Sioux Falls, SD | $8.0M |
| American Bank of Freedom | Wellsville, MO | $195K |
| Ocean Bank | Miami, FL | $70K |
| Amerant Bank, N.A. | Coral Gables, FL | $49K |
| The First National Bank of Manning | Manning, IA | $10K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 81 | $8.3M |
| March 31, 2026 | 83 | $9.8M |
| December 31, 2025 | 83 | $10.8M |
| September 30, 2025 | 83 | $9.7M |
| June 30, 2025 | 82 | $13.7M |
| March 31, 2025 | 82 | $13.7M |
| December 31, 2024 | 83 | $15.7M |
| September 30, 2024 | 83 | $95.3M |
Related
All codes on Schedule RI-B, Part II · All call report schedules · Find the code for a loan type · What a call report is