RIADF554: Estimated Net Gain (Losses) on Liabilities, Reported at Fair Value Option, Attributable to Changes in Instrument-specific Credit Risk
RIADF554 is the call report code for estimated net gain (losses) on liabilities, 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 -$26.7M; the median among the 5 with a nonzero amount was -$1.0M. The largest value reported for Q2 2026 (year to date) was $22.0M, by Goldman Sachs Bank USA.
Definition
Estimated net gain (losses) on liabilities, 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 RIADF554 sits on the call report
| Code | RIADF554 (prefix RIAD, item F554) |
|---|---|
| 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 | RIADF554 |
|---|---|---|
| Goldman Sachs Bank USA | New York, NY | $22.0M |
| Univest Bank and Trust Co. | Hilltown, PA | $344K |
| Synchrony Bank | Draper, UT | -$1.0M |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | -$8.0M |
| Bank of America, N.A. | Charlotte, NC | -$40.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 156 | -$26.7M |
| March 31, 2026 | 159 | $15.2M |
| December 31, 2025 | 159 | -$23.8M |
| September 30, 2025 | 159 | -$34.5M |
| June 30, 2025 | 159 | -$30.8M |
| March 31, 2025 | 166 | -$14.0M |
| December 31, 2024 | 163 | -$25.3M |
| September 30, 2024 | 162 | -$26.5M |
Related
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