Call report code · Schedule RI
RIADF551: Net Gains (Losses) Recognized in Earnings on Assets That Are Reported at Fair Value Option
RIADF551 is the call report code for net gains (losses) recognized in earnings on assets that are reported at fair value option, reported on Schedule RI, Income Statement. For Q2 2026 (year to date), 312 banks reported it, totaling $10.62B; the median among the 277 with a nonzero amount was $23K. The largest value reported for Q2 2026 (year to date) was $9.63B, by JPMorgan Chase Bank, N.A.
Definition
Net gains (losses) recognized in earnings on assets that are reported at fair value option
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADF551 sits on the call report
| Code | RIADF551 (prefix RIAD, item F551) |
|---|---|
| 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 | 2008 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADF551 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $9.63B |
| Bank of America, N.A. | Charlotte, NC | $666.0M |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $468.0M |
| Western Alliance Bank | Phoenix, AZ | $191.3M |
| PNC Bank, N.A. | Wilmington, DE | $49.8M |
| Newtek Bank, N.A. | Miami, FL | $47.4M |
| Santander Bank, N.A. | Wilmington, DE | $27.8M |
| MidFirst Bank | Oklahoma City, OK | $27.1M |
| Morgan Stanley Private Bank, N.A. | Purchase, NY | $19.0M |
| BOKF, N.A. | Tulsa, OK | $16.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 312 | $10.62B |
| March 31, 2026 | 313 | $4.01B |
| December 31, 2025 | 313 | $24.01B |
| September 30, 2025 | 315 | $18.96B |
| June 30, 2025 | 313 | $12.41B |
| March 31, 2025 | 324 | $4.80B |
| December 31, 2024 | 325 | $27.69B |
| September 30, 2024 | 323 | $19.47B |
Related
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