RCFD5378: Loans to Depository Institutions and Acceptances of Other Banks: to U.S. Banks and Other U.S. Depository Institutions - Past Due 90 Days or More and Still Accruing
RCFD5378 is the call report code for loans to depository institutions and acceptances of other banks: to u.s. banks and other u.s. depository institutions - 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 $119K. The largest value reported for Q2 2026 was $119K, by American Express National Bank.
Definition
Includes loans to U.S. banks and other U.S. depository institutions that are past due 90 days or more and still accruing as of the report date. (See item 5377.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD5378 sits on the call report
| Code | RCFD5378 (prefix RCFD, item 5378) |
|---|---|
| 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 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFD5378 |
|---|---|---|
| American Express National Bank | Sandy, UT | $119K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $119K |
| March 31, 2026 | 80 | $12K |
| December 31, 2025 | 80 | $314K |
| September 30, 2025 | 80 | $198K |
| June 30, 2025 | 80 | $158K |
| March 31, 2025 | 82 | $72K |
| December 31, 2024 | 82 | $313K |
| September 30, 2024 | 82 | $26K |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is