RCFDG096: Best Estimate at Acquisition Date of Contractual Cash Flows Not Expected to Be Collected for Loans and Leases Held for Investment That Were Acquired in Business Combinations with Acquisition Dates in the Current Calendar Year: Commercial and Industrial Loans
RCFDG096 is the call report code for best estimate at acquisition date of contractual cash flows not expected to be collected for loans and leases held for investment that were acquired in business combinations with acquisition dates in the current calendar year: commercial and industrial loans, reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 80 banks reported it, totaling $313.5M; the median among the 5 with a nonzero amount was $37.3M. The largest value reported for Q2 2026 was $211.0M, by Fifth Third Bank, N.A.
Definition
Report the fair value of acquired loans and leases held for investment at the acquisition date for commercial and industrial loans (as defined for Schedule RC-C, part I, item 4) held for investment that were acquired in a business combination occurring in the current calendar year.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDG096 sits on the call report
| Code | RCFDG096 (prefix RCFD, item G096) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-C, Part I, Loans and Leases |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2009 |
The same item under other prefixes
Item G096 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONG096 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 935 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDG096 |
|---|---|---|
| Fifth Third Bank, N.A. | Cincinnati, OH | $211.0M |
| The Huntington National Bank | Columbus, OH | $53.8M |
| Pinnacle Bank | Nashville, TN | $37.3M |
| PNC Bank, N.A. | Wilmington, DE | $10.4M |
| First Financial Bank | Cincinnati, OH | $976K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $313.5M |
| December 31, 2025 | 80 | $47.3M |
| June 30, 2025 | 80 | $32.4M |
| December 31, 2024 | 82 | $4.8M |
| June 30, 2024 | 82 | $4.8M |
| December 31, 2023 | 81 | $682.3M |
Related
All codes on Schedule RC-C, Part I · All call report schedules · Find the code for a loan type · What a call report is