RCFDHK27: Total Loan Modifications to Borrowers Experiencing Financial Difficulty Included in Schedule Rc-n Items 1 Through 7 Above and Not Reported in Schedule Rc-c, Part I, Memo Item 1, Past Due 90 Days or More and Still Accruing
RCFDHK27 is the call report code for total loan modifications to borrowers experiencing financial difficulty included in schedule rc-n items 1 through 7 above and not reported in schedule rc-c, part i, memo item 1, 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 $1.65B; the median among the 27 with a nonzero amount was $16.0M. The largest value reported for Q2 2026 was $335.0M, 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 RCFDHK27 sits on the call report
| Code | RCFDHK27 (prefix RCFD, item HK27) |
|---|---|
| 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 | 2017 |
The same item under other prefixes
Item HK27 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONHK27 | 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 | RCFDHK27 |
|---|---|---|
| Capital One, N.A. | McLean, VA | $335.0M |
| U.S. Bank N.A. | Cincinnati, OH | $270.5M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $203.0M |
| Citibank, N.A. | Sioux Falls, SD | $132.0M |
| Synchrony Bank | Draper, UT | $131.0M |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $121.0M |
| Truist Bank | Charlotte, NC | $118.0M |
| Bank of America, N.A. | Charlotte, NC | $67.0M |
| American Express National Bank | Sandy, UT | $65.7M |
| First-Citizens Bank & Trust Company | Raleigh, NC | $47.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $1.65B |
| March 31, 2026 | 80 | $2.25B |
| December 31, 2025 | 80 | $1.94B |
| September 30, 2025 | 80 | $1.65B |
| June 30, 2025 | 80 | $1.75B |
| March 31, 2025 | 82 | $2.06B |
| December 31, 2024 | 82 | $2.10B |
| September 30, 2024 | 82 | $1.81B |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is