RCFD3506: Debt Securities and Other Assets - Past Due 90 Days or More and Still Accruing
RCFD3506 is the call report code for debt securities and other assets - 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 $379.1M; the median among the 11 with a nonzero amount was $1.0M. The largest value reported for Q2 2026 was $333.0M, by Bank of America, N.A.
Definition
Includes the amount of all assets other than loans and leases reported in (Schedule RC-C for the FFIEC 031, 032, 033, 034 reports) that are past due 90 days or more and that are still accruing as of the report date. (See item 3505.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD3506 sits on the call report
| Code | RCFD3506 (prefix RCFD, item 3506) |
|---|---|
| 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 | 1991 |
The same item under other prefixes
Item 3506 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON3506 | 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 | RCFD3506 |
|---|---|---|
| Bank of America, N.A. | Charlotte, NC | $333.0M |
| The Bank of New York Mellon Trust Company, N.A. | Los Angeles, CA | $25.8M |
| Ally Bank | Sandy, UT | $14.0M |
| Citizens Bank, N.A. | Providence, RI | $2.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $2.0M |
| First-Citizens Bank & Trust Company | Raleigh, NC | $1.0M |
| Manufacturers and Traders Trust Company | Buffalo, NY | $1.0M |
| BMO Bank N.A. | Chicago, IL | $183K |
| The Huntington National Bank | Columbus, OH | $28K |
| PNC Bank, N.A. | Wilmington, DE | $17K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $379.1M |
| March 31, 2026 | 80 | $667.2M |
| December 31, 2025 | 80 | $714.9M |
| September 30, 2025 | 80 | $984.9M |
| June 30, 2025 | 80 | $541.1M |
| March 31, 2025 | 82 | $1.39B |
| December 31, 2024 | 82 | $2.14B |
| September 30, 2024 | 82 | $134.6M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is