RIADC908: Adjustments to Pretax Income in Foreign Offices for Internal Allocations to Foreign Offices to Reflect the Effects of Equity Capital on Overall Bank Funding Costs
RIADC908 is the call report code for adjustments to pretax income in foreign offices for internal allocations to foreign offices to reflect the effects of equity capital on overall bank funding costs, reported on Schedule RI-D, Income from Foreign Offices. For Q2 2026 (year to date), 53 banks reported it, totaling $40.9M. The largest value reported for Q2 2026 (year to date) was $40.9M, by The Northern Trust Company.
Definition
Report any amounts credited to estimated pretax income in foreign offices that reflects management's estimate of the effect of equity capital allocable to foreign office operations. Equity capital, which is interest-free, helps to reduce a bank's overall funding costs and increase net interest income.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADC908 sits on the call report
| Code | RIADC908 (prefix RIAD, item C908) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI-D, Income from Foreign Offices |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 2006 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADC908 |
|---|---|---|
| The Northern Trust Company | Chicago, IL | $40.9M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 53 | $40.9M |
| March 31, 2026 | 53 | $19.7M |
| December 31, 2025 | 53 | $62.2M |
| September 30, 2025 | 53 | $44.8M |
| June 30, 2025 | 53 | $28.4M |
| March 31, 2025 | 53 | $13.4M |
| December 31, 2024 | 54 | $49.9M |
| September 30, 2024 | 54 | $36.9M |
Related
All codes on Schedule RI-D · All call report schedules · Find the code for a loan type · What a call report is