RCFD1251: Commercial and Industrial Loans to U.S. Addressees (Domicile) - Past Due 30-89 Days and Still Accruing
RCFD1251 is the call report code for commercial and industrial loans to u.s. addressees (domicile) - past due 30-89 days and still accruing, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 80 banks reported it, totaling $4.89B; the median among the 49 with a nonzero amount was $32.3M. The largest value reported for Q2 2026 was $1.14B, by JPMorgan Chase Bank, N.A.
Definition
Includes the full outstanding balances (not just delinquent payments) of commercial and industrial loans to U.S. addressees that are past due 30-89 days and upon which the bank continues to accrue interest. Also includes commercial and industrial loans that have been restructured by means of a modification of terms. (See item 1763.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD1251 sits on the call report
| Code | RCFD1251 (prefix RCFD, item 1251) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1987 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFD1251 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $1.14B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $623.0M |
| Bank of America, N.A. | Charlotte, NC | $486.0M |
| American Express National Bank | Sandy, UT | $321.8M |
| U.S. Bank N.A. | Cincinnati, OH | $218.7M |
| Ally Bank | Sandy, UT | $215.0M |
| Citibank, N.A. | Sioux Falls, SD | $179.0M |
| PNC Bank, N.A. | Wilmington, DE | $168.8M |
| Capital One, N.A. | McLean, VA | $153.0M |
| Fifth Third Bank, N.A. | Cincinnati, OH | $143.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $4.89B |
| March 31, 2026 | 80 | $5.51B |
| December 31, 2025 | 80 | $5.82B |
| September 30, 2025 | 80 | $4.69B |
| June 30, 2025 | 80 | $4.97B |
| March 31, 2025 | 82 | $4.94B |
| December 31, 2024 | 82 | $5.99B |
| September 30, 2024 | 82 | $5.06B |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is