RCFD1403: Total Loans and Lease Finance Receivables: Nonaccrual
RCFD1403 is the call report code for total loans and lease finance receivables: nonaccrual, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 80 banks reported it, totaling $58.51B; the median among the 68 with a nonzero amount was $164.2M. The largest value reported for Q2 2026 was $9.49B, by JPMorgan Chase Bank, N.A.
Definition
Includes the outstanding balances of loans and lease financing receivables that the bank has placed in nonaccrual status. Also includes all restructured loans and lease financing receivables that are in nonaccrual status. Loans and lease financing receivables are to be reported as being in nonaccrual status if: a) they are maintained on a cash basis because of deterioration in the financial position of the borrower, or b) principal or interest has been in default for a period of 90 days or more unless the obligation is both well secured and in the process of collection. A debt is 'well secured' if it is secured (1) by collateral in the form of liens on or pledges of real or personal property, including securities, that have realizable value sufficient to discharge the debt in full, or (2) by the guaranty of a financially responsible party. A debt is 'in the process of collection' if collection of the debt is proceeding in due course either through legal action, including judgment enforcement procedures, or, in appropriate circumstances, through collection efforts not involving legal action that are reasonably expected to result in repayment of the debt or in its restoration to a current status. Note: Loans to individuals for household, family, and other personal expenditures and real estate loans secured by 1 to 4 family residential properties are exempt from the nonaccrual guideline, however, if the bank has elected to carry such loans in nonaccrual status, such loans are reported as nonaccrual. Also includes the total amount of loans and lease financing receivables held in foreign offices.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD1403 sits on the call report
| Code | RCFD1403 (prefix RCFD, item 1403) |
|---|---|
| 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 | 1982 |
The same item under other prefixes
Item 1403 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON1403 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 4,217 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFD1403 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $9.49B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $7.44B |
| Bank of America, N.A. | Charlotte, NC | $6.01B |
| Flagstar Bank, N.A. | Hicksville, NY | $2.99B |
| Citibank, N.A. | Sioux Falls, SD | $2.38B |
| PNC Bank, N.A. | Wilmington, DE | $2.34B |
| Goldman Sachs Bank USA | New York, NY | $2.26B |
| Capital One, N.A. | McLean, VA | $1.79B |
| Truist Bank | Charlotte, NC | $1.69B |
| TD Bank, N.A. | Wilmington, DE | $1.60B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $58.51B |
| March 31, 2026 | 80 | $60.35B |
| December 31, 2025 | 80 | $60.10B |
| September 30, 2025 | 80 | $59.60B |
| June 30, 2025 | 80 | $59.72B |
| March 31, 2025 | 82 | $59.36B |
| December 31, 2024 | 82 | $59.08B |
| September 30, 2024 | 82 | $58.08B |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is