RCFD1255: Commercial and Industrial Loans to Non-u.s. Addressees (Domicile) - Past Due 90 Days or More and Still Accruing
RCFD1255 is the call report code for commercial and industrial loans to non-u.s. addressees (domicile) - past due 90 days or more 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 $87.2M; the median among the 8 with a nonzero amount was $3.9M. The largest value reported for Q2 2026 was $33.0M, by Bank of America, N.A.
Definition
Includes the full outstanding balances (not just delinquent payments) of commercial and industrial loans to non-U.S. addressees that are past due 90 days or more and upon which the bank continues to accrue interest. (See item 1254.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD1255 sits on the call report
| Code | RCFD1255 (prefix RCFD, item 1255) |
|---|---|
| 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 |
The same item under other prefixes
Item 1255 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON1255 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 719 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFD1255 |
|---|---|---|
| Bank of America, N.A. | Charlotte, NC | $33.0M |
| Citibank, N.A. | Sioux Falls, SD | $32.0M |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $13.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $6.0M |
| PNC Bank, N.A. | Wilmington, DE | $1.8M |
| Lake Forest Bank & Trust Company, N.A. | Lake Forest, IL | $764K |
| U.S. Bank N.A. | Cincinnati, OH | $333K |
| FirstBank Puerto Rico | San Juan, PR | $290K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $87.2M |
| March 31, 2026 | 80 | $188.9M |
| December 31, 2025 | 80 | $99.9M |
| September 30, 2025 | 80 | $140.3M |
| June 30, 2025 | 80 | $232.2M |
| March 31, 2025 | 82 | $341.7M |
| December 31, 2024 | 82 | $311.3M |
| September 30, 2024 | 82 | $177.8M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is