Call Report Schedule RC - Consolidated Report of Condition¶
Master Balance Sheet for FDIC-Insured Banks
Form: FFIEC 031/041/051 | Frequency: Quarterly
Overview¶
Schedule RC is the master balance sheet for Call Reports filed by FDIC-insured banks. It parallels Schedule HC from the FR Y-9C but at the individual bank level rather than consolidated holding company level.
Key Differences from FR Y-9C Schedule HC¶
| Aspect | FR Y-9C (HC) | Call Report (RC) |
|---|---|---|
| Reporter | Bank Holding Company | Individual Bank |
| Prefix | BHCT, BHCK, BHCM | RCFD, RCON |
| Consolidation | All subsidiary banks | Single bank entity |
| Threshold | $5B+ BHC assets | All FDIC-insured banks |
MDRM Prefix Guide¶
| Prefix | Scope | Description |
|---|---|---|
| RCFD | Total | Domestic + foreign office combined |
| RCON | Domestic | Domestic offices only |
| RCFN | Foreign | Foreign offices only |
| RCFA | Advanced | Advanced approaches capital |
| RIAD | Income | Income statement items |
Schedule RC Line Items¶
Authoritative line-item file:
csv/CALL_RC_BALANCE_SHEET.csv— every Schedule RC line item from the official FFIEC Call Report forms (December 2025), one row per item, triple-attested against the CDR XBRL taxonomy and 25 years of bulk Call Report data (2001-2026). Per-code provenance:_rebuild/schedules/PROVENANCE_CALL_RC.csv.CSV schema (
CALL_RC_BALANCE_SHEET.csv):line_number, item_description, mdrm_consolidated (RCFD, Form 031), mdrm_domestic (RCON, Forms 041/051), mdrm_foreign (RCFN), mdrm_domestic_051 (RCON, Form-051 variant where it differs), forms (which of 031/041/051 carry the line), start_date (MDRM first reporting date), notes.Rows prefixed
051-are items reported only on the small-bank Form 051. The summary/aggregate codes in the curated tables below (e.g.RCFD0010,RCFD8641) are parent-line totals the official grid breaks into the sub-items enumerated in the CSV.
Assets¶
| Item | Description | MDRM | Y-9C Equivalent | Notes |
|---|---|---|---|---|
| 1 | Cash and balances due | RCFD0010 | BHCK0010 | Total cash and due |
| 1.a | Noninterest-bearing balances & currency/coin | RCON0081 | BHCK0081 | RCFD0081 for total |
| 1.b | Interest-bearing balances | RCON0071 | BHCK0395 + BHCK0397 | RCFD0071 for total; Y-9C splits U.S./foreign offices |
| 2 | Securities | RCFD8641 | (caption) | Total securities; Y-9C line 2 = 2.a + 2.b (no atomic BHC code) |
| 2.a | HTM securities | RCFDJJ34 | BHCKJJ34 | At amortized cost |
| 2.b | AFS securities | RCFD1773 | BHCT1773 | At fair value |
| 3 | Fed funds sold | RCFDB987 | BHCKC225 | + resale agreements |
| 4 | Loans and leases | RCFD2122 | BHCT2122 | Net of allowance |
| 4.a | Loans held for sale | RCFD5369 | BHCT5369 | |
| 4.b | Loans net of unearned | RCFDB528 | BHCTB528 | Ties to RC-C |
| 4.c | LESS: Allowance | RCFD3123 | BHCT3123 | ALLL/ACL |
| 5 | Trading assets | RCFD3545 | BHCT3545 | Ties to RC-D |
| 6 | Premises and fixed | RCFD2145 | BHCK2145 | |
| 7 | Other real estate | RCFD2150 | BHCT2150 | OREO |
| 10 | Intangible assets | RCFD2143 | BHCT2143 | Goodwill + other |
| 11 | Other assets | RCFD2160 | BHCT2160 | Ties to RC-F |
| 12 | Total assets | RCFD2170 | BHCT2170 | Primary size metric |
Liabilities¶
| Item | Description | MDRM | Y-9C Equivalent | Notes |
|---|---|---|---|---|
| 13 | Deposits | RCFD2200 | (caption) | Total deposits; Y-9C line 13 = 13.a + 13.b (no atomic BHC code) |
| 13.a | Domestic deposits | RCON2200 | BHDM6631 + BHDM6636 | Y-9C: noninterest + interest-bearing |
| 13.b | Foreign deposits | RCFN2200 | BHFN6631 + BHFN6636 | Y-9C: noninterest + interest-bearing |
| 14 | Fed funds purchased | RCFDB993 | BHCK2800 | + repos |
| 15 | Trading liabilities | RCFD3548 | BHCT3548 | Ties to RC-D |
| 16 | Other borrowed money | RCFD3190 | BHCT3190 | |
| 19 | Subordinated debt | RCFD3200 | BHCK4062 | |
| 20 | Other liabilities | RCFD2930 | BHCK2750 | Ties to RC-G |
| 21 | Total liabilities | RCFD2948 | BHCK2948 |
Equity Capital¶
| Item | Description | MDRM | Y-9C Equivalent | Notes |
|---|---|---|---|---|
| 23 | Perpetual preferred | RCFD3838 | BHCK3283 | |
| 24 | Common stock | RCFD3230 | BHCK3230 | |
| 25 | Surplus | RCFD3839 | BHCK3240 | APIC |
| 26 | Retained earnings | RCFD3632 | BHCK3247 | |
| 27 | AOCI | RCFDB530 | BHCKB530 | |
| 28 | Total equity capital | RCFD3210 | BHCT3210 | |
| 29 | Total L + E | RCFD3300 | BHCK3300 | Must = Item 12 |
Key Reconciliations¶
Balance Sheet Identity¶
RCFD2170 (Total Assets) = RCFD2948 (Total Liabilities) + RCFD3210 (Total Equity)
Cross-Schedule Tie-Outs¶
| RC Item | MDRM | Must Equal | Detail Schedule |
|---|---|---|---|
| 2 | RCFD8641 | RC-B Total | Schedule RC-B |
| 4.b | RCFDB528 | RC-C Item 12 | Schedule RC-C |
| 5 | RCFD3545 | RC-D Item 12 | Schedule RC-D |
| 11 | RCFD2160 | RC-F Item 12 | Schedule RC-F |
| 15 | RCFD3548 | RC-D Item 15 | Schedule RC-D |
| 20 | RCFD2930 | RC-G Item 5 | Schedule RC-G |
Form Variants¶
| Form | Who Files | Requirements |
|---|---|---|
| FFIEC 031 | Banks with foreign offices | Full form |
| FFIEC 041 | Banks domestic only | Simplified |
| FFIEC 051 | Small banks <$5B | Further simplified |
Mapping to FR Y-9C¶
To convert Call Report MDRM to Y-9C MDRM: - RCFD → BHCT (total) - RCON → BHCM (domestic) - RCFN → BHCK (foreign) - RIAD → BHCT (income items)
Data Sources¶
- FFIEC CDR: https://cdr.ffiec.gov/
- FDIC BankFind: https://banks.data.fdic.gov/
See also: HC_BALANCE_SHEET_GUIDE.md for FR Y-9C equivalent
Last updated: 2026-01-29