RCFD1256: Commercial and Industrial Loans to Non-u.s. Addressees (Domicile) - Nonaccrual
RCFD1256 is the call report code for commercial and industrial loans to non-u.s. addressees (domicile) - nonaccrual, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 80 banks reported it, totaling $2.54B; the median among the 15 with a nonzero amount was $14.0M. The largest value reported for Q2 2026 was $746.0M, by Citibank, N.A.
Definition
Includes the full outstanding balances (not just delinquent payments) of commercial and industrial loans to non-U.S. addressees that the bank has placed in nonaccrual status. (See item 1253.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD1256 sits on the call report
| Code | RCFD1256 (prefix RCFD, item 1256) |
|---|---|
| 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 1256 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON1256 | 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 | RCFD1256 |
|---|---|---|
| Citibank, N.A. | Sioux Falls, SD | $746.0M |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $701.0M |
| Goldman Sachs Bank USA | New York, NY | $550.0M |
| Bank of America, N.A. | Charlotte, NC | $332.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $118.0M |
| PNC Bank, N.A. | Wilmington, DE | $39.4M |
| HSBC Bank USA, N.A. | Tysons, VA | $27.6M |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $14.0M |
| First-Citizens Bank & Trust Company | Raleigh, NC | $2.0M |
| The Huntington National Bank | Columbus, OH | $1.3M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $2.54B |
| March 31, 2026 | 80 | $2.64B |
| December 31, 2025 | 80 | $1.94B |
| September 30, 2025 | 80 | $1.78B |
| June 30, 2025 | 80 | $1.68B |
| March 31, 2025 | 82 | $1.43B |
| December 31, 2024 | 82 | $1.11B |
| September 30, 2024 | 82 | $1.57B |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is