RCFDK040: Guaranteed Portion of Loans and Leases Included in Item 10, Excluding Rebooked 'Gnma Loans' Past Due 90 Days or More and Still Accruing
RCFDK040 is the call report code for guaranteed portion of loans and leases included in item 10, excluding rebooked 'gnma loans' 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 $487.8M; the median among the 19 with a nonzero amount was $6.2M. The largest value reported for Q2 2026 was $153.0M, by Banco Popular de Puerto Rico.
Definition
Report in the appropriate column the maximum amount recoverable from the U.S. Government, including its agencies and its government-sponsored agencies, under the guarantee or insurance provisions applicable to the loans and leases included in Schedule RC-N, item 10, above. Seller-servicers of GNMA loans should exclude all delinquent rebooked GNMA loans that have been repurchased or are eligible for repurchase from this item (report such rebooked GNMA loans in item 10.b below). Servicers of GNMA loans should exclude individual delinquent loans (for which they were not the transferor) that they have purchased out of GNMA securitizations from this item (report such purchased GNMA loans in item 10.b below).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDK040 sits on the call report
| Code | RCFDK040 (prefix RCFD, item K040) |
|---|---|
| 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 K040 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONK040 | 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 | RCFDK040 |
|---|---|---|
| Banco Popular de Puerto Rico | San Juan, PR | $153.0M |
| Manufacturers and Traders Trust Company | Buffalo, NY | $97.0M |
| Bank of America, N.A. | Charlotte, NC | $81.0M |
| Truist Bank | Charlotte, NC | $45.0M |
| Citibank, N.A. | Sioux Falls, SD | $29.0M |
| The Huntington National Bank | Columbus, OH | $19.6M |
| TD Bank, N.A. | Wilmington, DE | $13.1M |
| Fifth Third Bank, N.A. | Cincinnati, OH | $12.0M |
| FirstBank Puerto Rico | San Juan, PR | $8.4M |
| Cross River Bank | Fort Lee, NJ | $6.2M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $487.8M |
| March 31, 2026 | 80 | $522.7M |
| December 31, 2025 | 80 | $489.7M |
| September 30, 2025 | 80 | $428.0M |
| June 30, 2025 | 80 | $458.3M |
| March 31, 2025 | 82 | $1.03B |
| December 31, 2024 | 82 | $1.10B |
| September 30, 2024 | 82 | $1.06B |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is