RCFDHK28: 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, Nonaccrual
RCFDHK28 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, nonaccrual, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 80 banks reported it, totaling $10.31B; the median among the 54 with a nonzero amount was $62.1M. The largest value reported for Q2 2026 was $1.49B, by Bank of America, 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 RCFDHK28 sits on the call report
| Code | RCFDHK28 (prefix RCFD, item HK28) |
|---|---|
| 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 HK28 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONHK28 | 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 | RCFDHK28 |
|---|---|---|
| Bank of America, N.A. | Charlotte, NC | $1.49B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $1.30B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $966.0M |
| Truist Bank | Charlotte, NC | $874.0M |
| PNC Bank, N.A. | Wilmington, DE | $602.1M |
| Capital One, N.A. | McLean, VA | $438.0M |
| Citibank, N.A. | Sioux Falls, SD | $423.0M |
| BMO Bank N.A. | Chicago, IL | $378.2M |
| First-Citizens Bank & Trust Company | Raleigh, NC | $339.0M |
| Santander Bank, N.A. | Wilmington, DE | $333.3M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $10.31B |
| March 31, 2026 | 80 | $10.64B |
| December 31, 2025 | 80 | $10.15B |
| September 30, 2025 | 80 | $9.93B |
| June 30, 2025 | 80 | $12.45B |
| March 31, 2025 | 82 | $11.07B |
| December 31, 2024 | 82 | $10.14B |
| September 30, 2024 | 82 | $9.71B |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is