RCFDC411: Nonaccrual Assets Sold During the Quarter
RCFDC411 is the call report code for nonaccrual assets sold during the quarter, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026 (year to date), 80 banks reported it, totaling $2.66B; the median among the 30 with a nonzero amount was $23.5M. The largest value reported for Q2 2026 (year to date) was $698.0M, by JPMorgan Chase Bank, N.A.
Definition
Report the gross outstanding balance of all assets held in nonaccrual status (i.e., reportable in Schedule HC-N, column C items 1 through 9) that were sold during the current quarter. The amount refers to the outstanding balance at the time of the sale. For purposes of this item, only include those nonaccrual assetsales that meet the criteria for a sale as set forth in FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDC411 sits on the call report
| Code | RCFDC411 (prefix RCFD, item C411) |
|---|---|
| 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, year to date |
| In the MDRM since | 2006 |
The same item under other prefixes
Item C411 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONC411 | 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 | RCFDC411 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $698.0M |
| Bank of America, N.A. | Charlotte, NC | $434.0M |
| Citibank, N.A. | Sioux Falls, SD | $344.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $277.0M |
| Goldman Sachs Bank USA | New York, NY | $195.0M |
| Truist Bank | Charlotte, NC | $128.0M |
| U.S. Bank N.A. | Cincinnati, OH | $107.2M |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $88.0M |
| Old National Bank | Evansville, IN | $53.7M |
| Flagstar Bank, N.A. | Hicksville, NY | $50.2M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $2.66B |
| December 31, 2025 | 80 | $2.08B |
| June 30, 2025 | 80 | $2.44B |
| December 31, 2024 | 82 | $2.04B |
| June 30, 2024 | 82 | $2.14B |
| December 31, 2023 | 81 | $2.37B |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is