RIADF552: Estimated Net Gain (Losses) on Loans, Reported at Fair Value Option, Attributable to Changes in Instrument-specific Credit Risk
RIADF552 is the call report code for estimated net gain (losses) on loans, reported at fair value option, attributable to changes in instrument-specific credit risk, reported on Schedule RI, Income Statement. For Q2 2026 (year to date), 156 banks reported it, totaling $440.7M; the median among the 19 with a nonzero amount was $12K. The largest value reported for Q2 2026 (year to date) was $535.0M, by JPMorgan Chase Bank, N.A.
Definition
Estimated net gain (losses) on loans, reported at fair value option, attributable to changes in instrument-specific credit risk
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADF552 sits on the call report
| Code | RIADF552 (prefix RIAD, item F552) |
|---|---|
| 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 | 2008 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADF552 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $535.0M |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $67.0M |
| SoFi Bank, N.A. | Cottonwood Heights, UT | $16.1M |
| Citibank, N.A. | Sioux Falls, SD | $10.0M |
| PNC Bank, N.A. | Wilmington, DE | $4.0M |
| Synchrony Bank | Draper, UT | $1.0M |
| Mascoma Bank | Lebanon, NH | $725K |
| Primis Bank | Tappahannock, VA | $337K |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $14K |
| Citizens Bank, N.A. | Providence, RI | $12K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 156 | $440.7M |
| March 31, 2026 | 159 | $124.4M |
| December 31, 2025 | 159 | $703.0M |
| September 30, 2025 | 159 | $916.4M |
| June 30, 2025 | 159 | $494.8M |
| March 31, 2025 | 166 | $417.1M |
| December 31, 2024 | 163 | $989.9M |
| September 30, 2024 | 162 | $939.1M |
Related
All codes on Schedule RI · All call report schedules · Find the code for a loan type · What a call report is