RCFD5460: All Other Loans - Past Due 90 Days or More and Still Accruing
RCFD5460 is the call report code for all other loans - 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 $246.2M; the median among the 17 with a nonzero amount was $3.0M. The largest value reported for Q2 2026 was $57.2M, by City National Bank.
Definition
Includes all other loans that are past due 90 days or more and still accruing as of the report date. (See item 5459.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD5460 sits on the call report
| Code | RCFD5460 (prefix RCFD, item 5460) |
|---|---|
| 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 5460 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON5460 | 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 | RCFD5460 |
|---|---|---|
| City National Bank | Los Angeles, CA | $57.2M |
| First-Citizens Bank & Trust Company | Raleigh, NC | $42.0M |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $40.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $32.0M |
| Citibank, N.A. | Sioux Falls, SD | $25.0M |
| The Northern Trust Company | Chicago, IL | $17.6M |
| Bank of America, N.A. | Charlotte, NC | $15.0M |
| American Express National Bank | Sandy, UT | $6.2M |
| KeyBank N.A. | Cleveland, OH | $3.0M |
| PNC Bank, N.A. | Wilmington, DE | $2.2M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $246.2M |
| March 31, 2026 | 80 | $296.9M |
| December 31, 2025 | 80 | $134.1M |
| September 30, 2025 | 80 | $411.3M |
| June 30, 2025 | 80 | $95.1M |
| March 31, 2025 | 82 | $199.8M |
| December 31, 2024 | 82 | $220.7M |
| September 30, 2024 | 82 | $231.0M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is