RCFDK038: Loans and Leases Reported in the Past Due and Nonaccrual Loans, Leases and Other Assets Which Are Wholly or Partially Guaranteed by the U.S. Government , Excluding Loans and Leases Covered by Loss-sharing Agreements with the FDIC - Nonaccrual
RCFDK038 is the call report code for loans and leases reported in the past due and nonaccrual loans, leases and other assets which are wholly or partially guaranteed by the u.s. government , excluding loans and leases covered by loss-sharing agreements with the fdic - nonaccrual, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 80 banks reported it, totaling $1.93B; the median among the 34 with a nonzero amount was $20.5M. The largest value reported for Q2 2026 was $490.0M, by The Huntington National Bank.
Definition
Report in the appropriate column the aggregate recorded investment in all loans and leases reported in Schedule RC-N, items 1 through 8, above for which repayment of principal is wholly or partially guaranteed or insured by the U.S. Government, including its agencies and its government-sponsored agencies, but excluding loans and leases covered by loss-sharing agreements with the FDIC, which are reported in Schedule RC-N, item 11, below. Examples include loans guaranteed by the Small Business Administration and the Federal Housing Administration. Amounts need not be reported in this item and in items 10.a and 10.b below if they are considered immaterial. Exclude from this item loans and leases guaranteed or insured by state or local governments, state or local government agencies, foreign (non-U.S.) governments, and private agencies or organizations. Also exclude loans and leases collateralized by securities issued by the U.S. Government, including its agencies and its government-sponsored agencies.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDK038 sits on the call report
| Code | RCFDK038 (prefix RCFD, item K038) |
|---|---|
| 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 | 2011 |
The same item under other prefixes
Item K038 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONK038 | 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 | RCFDK038 |
|---|---|---|
| The Huntington National Bank | Columbus, OH | $490.0M |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $267.0M |
| Flagstar Bank, N.A. | Hicksville, NY | $183.8M |
| TD Bank, N.A. | Wilmington, DE | $149.5M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $134.0M |
| USAA Federal Savings Bank | Phoenix, AZ | $97.0M |
| Manufacturers and Traders Trust Company | Buffalo, NY | $84.0M |
| U.S. Bank N.A. | Cincinnati, OH | $80.8M |
| Old National Bank | Evansville, IN | $55.9M |
| Fifth Third Bank, N.A. | Cincinnati, OH | $52.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $1.93B |
| March 31, 2026 | 80 | $1.99B |
| December 31, 2025 | 80 | $1.74B |
| September 30, 2025 | 80 | $1.62B |
| June 30, 2025 | 80 | $1.53B |
| March 31, 2025 | 82 | $1.47B |
| December 31, 2024 | 82 | $1.51B |
| 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