RCFD1406: Total Loans and Lease Financing Receivables: Past Due 30-89 Days and Still Accruing
RCFD1406 is the call report code for total loans and lease financing receivables: 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 $49.86B; the median among the 67 with a nonzero amount was $125.0M. The largest value reported for Q2 2026 was $9.19B, by Capital One, N.A.
Definition
Includes the full outstanding balances (not just delinquent payments) of loans and lease financing receivables that are past due and upon which the bank continues to accrue interest, as follows: includes closed-end monthly installment loans, lease financing receivables, and open-end credit in arrears two or three monthly payments, installment loans with payments scheduled less frequently than monthly when one scheduled payments is due and unpaid for 30 to 89 days, amortizing real estate loans after one installment is due and unpaid for 30 days to 89 days, single payment and demand notes providing for payment of interest at stated intervals after one interest payment is due and unpaid for 30 days to 89 days, single payment notes providing for payment of interest at maturity, on which interest or principal remains unpaid for 30 days to 89 days after maturity, unplanned overdrafts, whether or not the bank is accruing interest on them, if outstanding 30 to 89 days after origination. Also includes the total amount of loans and lease financing receivable held in foreign offices. Also includes all restructured loans and leases. Excludes all past due loans and leases upon which the bank is no longer accruing interest.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD1406 sits on the call report
| Code | RCFD1406 (prefix RCFD, item 1406) |
|---|---|
| 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 1406 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON1406 | 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 | RCFD1406 |
|---|---|---|
| Capital One, N.A. | McLean, VA | $9.19B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $7.16B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $4.20B |
| Bank of America, N.A. | Charlotte, NC | $4.06B |
| Ally Bank | Sandy, UT | $3.55B |
| Citibank, N.A. | Sioux Falls, SD | $3.21B |
| Synchrony Bank | Draper, UT | $2.16B |
| Truist Bank | Charlotte, NC | $1.77B |
| U.S. Bank N.A. | Cincinnati, OH | $1.46B |
| Manufacturers and Traders Trust Company | Buffalo, NY | $1.45B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $49.86B |
| March 31, 2026 | 80 | $50.79B |
| December 31, 2025 | 80 | $56.41B |
| September 30, 2025 | 80 | $50.31B |
| June 30, 2025 | 80 | $49.14B |
| March 31, 2025 | 82 | $52.37B |
| December 31, 2024 | 82 | $55.85B |
| September 30, 2024 | 82 | $52.53B |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is