RCFDHK25: Total Loan Modifications to Borrowers Experiencing Financial Difficulty That Are in Compliance with Their Modified Terms
RCFDHK25 is the call report code for total loan modifications to borrowers experiencing financial difficulty that are in compliance with their modified terms, reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 80 banks reported it, totaling $40.32B; the median among the 54 with a nonzero amount was $181.2M. The largest value reported for Q2 2026 was $5.08B, by Capital One, N.A.
Definition
As of 12/31/2023, ASU 2022-02, 'Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures,' was effective for all institutions.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDHK25 sits on the call report
| Code | RCFDHK25 (prefix RCFD, item HK25) |
|---|---|
| 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 | 2017 |
The same item under other prefixes
Item HK25 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONHK25 | 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 | RCFDHK25 |
|---|---|---|
| Capital One, N.A. | McLean, VA | $5.08B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $4.14B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $3.37B |
| PNC Bank, N.A. | Wilmington, DE | $3.14B |
| American Express National Bank | Sandy, UT | $2.92B |
| Bank of America, N.A. | Charlotte, NC | $2.77B |
| Truist Bank | Charlotte, NC | $2.52B |
| U.S. Bank N.A. | Cincinnati, OH | $2.50B |
| Citibank, N.A. | Sioux Falls, SD | $1.75B |
| Santander Bank, N.A. | Wilmington, DE | $1.65B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $40.32B |
| March 31, 2026 | 80 | $39.75B |
| December 31, 2025 | 80 | $40.28B |
| September 30, 2025 | 80 | $40.38B |
| June 30, 2025 | 80 | $43.52B |
| March 31, 2025 | 82 | $41.96B |
| December 31, 2024 | 82 | $38.85B |
| September 30, 2024 | 82 | $36.83B |
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