RCFDG102: 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: All Other Loans and All Leases
RCFDG102 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: all other loans and all leases, reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 80 banks reported it, totaling $107.5M; the median among the 4 with a nonzero amount was $17.7M. The largest value reported for Q2 2026 was $61.4M, by Pinnacle Bank.
Definition
Report the fair value of acquired loans and leases held for investment at the acquisition date for all other loans and all leases (as defined for Schedule RC-C, part I, items 2, 3, 7, 8, 9, and 10) 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 RCFDG102 sits on the call report
| Code | RCFDG102 (prefix RCFD, item G102) |
|---|---|
| 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 G102 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONG102 | 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 | RCFDG102 |
|---|---|---|
| Pinnacle Bank | Nashville, TN | $61.4M |
| Fifth Third Bank, N.A. | Cincinnati, OH | $22.0M |
| PNC Bank, N.A. | Wilmington, DE | $13.4M |
| The Huntington National Bank | Columbus, OH | $10.8M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $107.5M |
| December 31, 2025 | 80 | $30.8M |
| June 30, 2025 | 80 | $4.7M |
| December 31, 2024 | 82 | $193K |
| June 30, 2024 | 82 | $193K |
| December 31, 2023 | 81 | $387.8M |
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