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Income & Expense

Trading Revenue

Trading Revenue is the bank's income from market-making, proprietary trading, and changes in the fair value of trading-account positions. It is concentrated almost exclusively at the largest dealer banks.

Formula

Trading Revenue = Realized gains + Unrealized gains/losses on trading positions + Customer trading commissions

Trading revenue spans equity, fixed income, currencies, and commodities products. It includes market-making spreads, principal positions, and net derivatives valuation changes. Volcker Rule constraints have limited pure proprietary trading at US bank holding companies since 2014.

Why it matters

Trading revenue is the most volatile income line in banking. JPMorgan, Goldman, Morgan Stanley, Bank of America, and Citi together account for nearly all US bank trading revenue. Strong quarters can add $5-8B at the largest banks; weak quarters can produce losses. Trading revenue is the swing factor in large-bank quarterly earnings surprises.

How to interpret

For non-trading banks (95%+ of US banks) trading revenue is zero or trivial. For dealer banks, trading revenue is best evaluated as a share of total revenue (typically 15-35% for universal banks) and against year-over-year trajectory.

Thresholds

RangeLabelInterpretation
0%Non-dealerTypical for community and regional banks.
0–15% of revenueLimitedSmall trading desk; client-facing only.
15–35%SignificantMajor dealer-bank operation.
> 35%HeavyTrading-dominant revenue mix.

Worked example

Goldman Sachs reported $32.5B of full-year 2024 trading revenue (FICC + equities), approximately 60% of net revenues — by far the highest trading share among US bank holding companies. A typical regional bank would report zero or under $50M in this line.

Frequently asked

Did the Volcker Rule eliminate proprietary trading?

It eliminated pure proprietary trading at US bank holding companies. Market-making, hedging, and underwriting are still permitted. The line between proprietary and market-making has been a long-standing implementation question.

Why is trading revenue so volatile?

Because it combines volume (which scales with market activity) and volatility (which scales with rate, equity, and FX moves). Both can swing quarter to quarter, producing 30-50% variations in trading revenue at the same bank.

Which products generate the most trading revenue?

Fixed income (rates, credit, FX, commodities, securitized products) generates substantially more revenue than equities for most US dealer banks. Rates and FX trading are the largest single subcategories at JPMorgan and Citi; commodities is most concentrated at Goldman Sachs.

Direction: Higher is betterUnits: $Call report: Schedule RIBrowse banks

Sources

  • FFIEC Call Report Schedule RI, Line 5.c
  • Bank Holding Company FR Y-9C trading-revenue disclosures

See Trading Revenue across 4,335 US banks

BankRegReports ranks every FDIC-insured institution by Trading Revenue, refreshed quarterly within 48 hours of FFIEC release.