RCFD5381: Loans to Depository Institutions and Acceptances of Other Banks: to Foreign Banks - Past Due 90 Days or More and Still Accruing
RCFD5381 is the call report code for loans to depository institutions and acceptances of other banks: to foreign banks - 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 $0.
Definition
Includes loans to foreign banks that are past due 90 days or more and still accruing as of the report date. (See item 5380.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD5381 sits on the call report
| Code | RCFD5381 (prefix RCFD, item 5381) |
|---|---|
| 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 5381 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON5381 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 719 |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $0 |
| March 31, 2026 | 80 | $1.0M |
| December 31, 2025 | 80 | $0 |
| September 30, 2025 | 80 | $0 |
| June 30, 2025 | 80 | $1.0M |
| March 31, 2025 | 82 | $2K |
| December 31, 2024 | 82 | $10K |
| September 30, 2024 | 82 | $7.0M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is