Call report code · Schedule RI
RIADF553: Net Gains (Losses) Recognized in Earnings on Liabilities That Are Reported at Fair Value Option
RIADF553 is the call report code for net gains (losses) recognized in earnings on liabilities that are reported at fair value option, reported on Schedule RI, Income Statement. For Q2 2026 (year to date), 312 banks reported it, totaling -$7.81B; the median among the 41 with a nonzero amount was $8K. The largest value reported for Q2 2026 (year to date) was $412.0M, by Citibank, N.A.
Definition
Net gains (losses) recognized in earnings on liabilities 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 RIADF553 sits on the call report
| Code | RIADF553 (prefix RIAD, item F553) |
|---|---|
| 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 | RIADF553 |
|---|---|---|
| Citibank, N.A. | Sioux Falls, SD | $412.0M |
| Goldman Sachs Bank USA | New York, NY | $290.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $149.0M |
| Safra National Bank of New York | New York, NY | $8.9M |
| Jonesboro State Bank | Jonesboro, LA | $6.0M |
| Barclays Bank Delaware | Wilmington, DE | $4.0M |
| PNC Bank, N.A. | Wilmington, DE | $1.5M |
| Apple Bank | New York, NY | $835K |
| NexTier Bank, N.A. | Kittanning, PA | $691K |
| Univest Bank and Trust Co. | Hilltown, PA | $344K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 312 | -$7.81B |
| March 31, 2026 | 313 | $11.8M |
| December 31, 2025 | 312 | -$19.74B |
| September 30, 2025 | 314 | -$15.63B |
| June 30, 2025 | 313 | -$8.28B |
| March 31, 2025 | 324 | -$2.12B |
| December 31, 2024 | 325 | -$18.61B |
| September 30, 2024 | 323 | -$14.45B |
Related
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