Call report schedule
Schedule RC-V: Variable Interest Entities
Schedule RC-V of the FFIEC call report carries 39 public data items. Each code below opens its definition, where it sits on the form, and what banks reported for Q2 2026.
| Code | Item |
|---|---|
| RCFDHU20 | Assets of considated variable interest entites (VIEs) that can be used only to settle obligations of the consolidated VIEs, Securities, Securitization Vehicles |
| RCFDHU21 | Assets of considated variable interest entites (VIEs) that can be used only to settle obligations of the consolidated VIEs, Securities, Other VIEs |
| RCFDHU22 | Assets of considated variable interest entites (VIEs) that can be used only to settle obligations of the consolidated VIEs, Loans and Leases held for investment and held for sale, net of allowance, Securitization Vehicles |
| RCFDHU23 | Assets of considated variable interest entites (VIEs) that can be used only to settle obligations of the consolidated VIEs, Loans and Leases held for investment and held for sale, net of allowance, Other VIEs |
| RCFDJ981 | Assets of Consolidated Variable Interest Entities (VIES) That Can Be Used Only to Settle Obligations of the Consolidated VIES: Cash and Balances Due from Depository Institutions - Securitization Vehicles |
| RCFDJF77 | Total assets of ABCP conduit VIEs |
| RCFDJF78 | Total liabilities of ABCP conduit VIEs |
| RCFDJF84 | Assets of consoidated variable interest entites (VIEs) that can be used only to settle obligatons of the consolidated VIEs: Cash and balances due from depository institutions, Other VIEs |
| RCFDJF85 | Liabilities of consolidated VIEs for which creditors do not have recourse to the general credit of the reporting bank: Other borrowed money, Other VIEs |
| RCFDJF86 | Liabilities of consolidated VIEs for which creditors do not have recourse to the general credit of the reporting bank: Other liabilities, Other VIEs |
| RCFDJF87 | All other assets of consolidated VIEs (not included in Cash and Balances due and Other Assets), Other VIEs |
| RCFDJF88 | All other assets of consolidated VIEs (not included in Other borrowed money and Other Liabilities), Other VIEs |
| RCFDJF89 | Assets of consoidated variable interest entites (VIEs) that can be used only to settle obligatons of the consolidated VIEs: Other real estate owned, Other VIEs |
| RCFDJF90 | Assets of consoidated variable interest entites (VIEs) that can be used only to settle obligatons of the consolidated VIEs: Other assets, Other VIEs |
| RCFDJF91 | Assets of consolidated variable interest entities (VIEs) that can be used only to settle obligations of the consolidated VIEs: Other Assets, Securitization Vehicles |
| RCFDJF92 | Liabilities of consolidated VIEs for which creditors do not have recourse to the general credit of the reporting bank: Other borrowed money, Securitization Vehicles |
| RCFDJF93 | Liabilities of consolidated VIEs for which creditors do not have recourse to the general credit of the reporting bank: Other liabilities, Securitization Vehicles |
| RCFDK009 | Assets of Consolidated Variable Interest Entities (VIES) That Can Be Used Only to Settle Obligations of the Consolidated VIES: Other Real Estate Owned - Securitization Trusts |
| RCFDK030 | All Other Assets of Consolidated VIES (Not Included in Items 1.A. Through 1.K. Above) - Securitization Vehicles |
| RCFDK033 | All Other Liabilities of Consolidated VIES (Not Included in Items 2.A Through 2.E. Above) - Securitization Vehicles |
| RCONHU20 | Assets of considated variable interest entites (VIEs) that can be used only to settle obligations of the consolidated VIEs, Securities, Securitization Vehicles |
| RCONHU21 | Assets of considated variable interest entites (VIEs) that can be used only to settle obligations of the consolidated VIEs, Securities, Other VIEs |
| RCONHU22 | Assets of considated variable interest entites (VIEs) that can be used only to settle obligations of the consolidated VIEs, Loans and Leases held for investment and held for sale, net of allowance, Securitization Vehicles |
| RCONHU23 | Assets of considated variable interest entites (VIEs) that can be used only to settle obligations of the consolidated VIEs, Loans and Leases held for investment and held for sale, net of allowance, Other VIEs |
| RCONJ981 | Assets of Consolidated Variable Interest Entities (VIES) That Can Be Used Only to Settle Obligations of the Consolidated VIES: Cash and Balances Due from Depository Institutions - Securitization Vehicles |
| RCONJF77 | Total assets of ABCP conduit VIEs |
| RCONJF78 | Total liabilities of ABCP conduit VIEs |
| RCONJF84 | Assets of consoidated variable interest entites (VIEs) that can be used only to settle obligatons of the consolidated VIEs: Cash and balances due from depository institutions, Other VIEs |
| RCONJF85 | Liabilities of consolidated VIEs for which creditors do not have recourse to the general credit of the reporting bank: Other borrowed money, Other VIEs |
| RCONJF86 | Liabilities of consolidated VIEs for which creditors do not have recourse to the general credit of the reporting bank: Other liabilities, Other VIEs |
| RCONJF87 | All other assets of consolidated VIEs (not included in Cash and Balances due and Other Assets), Other VIEs |
| RCONJF88 | All other assets of consolidated VIEs (not included in Other borrowed money and Other Liabilities), Other VIEs |
| RCONJF89 | Assets of consoidated variable interest entites (VIEs) that can be used only to settle obligatons of the consolidated VIEs: Other real estate owned, Other VIEs |
| RCONJF90 | Assets of consoidated variable interest entites (VIEs) that can be used only to settle obligatons of the consolidated VIEs: Other assets, Other VIEs |
| RCONJF91 | Assets of consolidated variable interest entities (VIEs) that can be used only to settle obligations of the consolidated VIEs: Other Assets, Securitization Vehicles |
| RCONJF92 | Liabilities of consolidated VIEs for which creditors do not have recourse to the general credit of the reporting bank: Other borrowed money, Securitization Vehicles |
| RCONJF93 | Liabilities of consolidated VIEs for which creditors do not have recourse to the general credit of the reporting bank: Other liabilities, Securitization Vehicles |
| RCONK030 | All Other Assets of Consolidated VIES (Not Included in Items 1.A. Through 1.K. Above) - Securitization Vehicles |
| RCONK033 | All Other Liabilities of Consolidated VIES (Not Included in Items 2.A Through 2.E. Above) - Securitization Vehicles |