RCFDK102: Portions of Covered Loans and Leases That Is Protected by FDIC Loss-sharing Agreements: Past Due 30 Through 89 Days and Still Accruing
RCFDK102 is the call report code for portions of covered loans and leases that is protected by fdic loss-sharing agreements: past due 30 through 89 days 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 $190.0M. The largest value reported for Q2 2026 was $190.0M, by JPMorgan Chase Bank, N.A.
Definition
Report the maximum amount recoverable from the FDIC under loss-sharing agreements covering the past due and nonaccrual loans and leases reported in Schedule RC-N, items 11.a.(1)(a) through 11.e, above beyond the amount that has already been reflected in the measurement of the reporting bank's indemnification asset, which represents the right to receive payments from the FDIC under the loss-sharing agreement.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDK102 sits on the call report
| Code | RCFDK102 (prefix RCFD, item K102) |
|---|---|
| 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 K102 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONK102 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 935 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDK102 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $190.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $190.0M |
| March 31, 2026 | 80 | $394.0M |
| December 31, 2025 | 80 | $271.0M |
| September 30, 2025 | 80 | $160.0M |
| June 30, 2025 | 80 | $311.0M |
| March 31, 2025 | 82 | $1.09B |
| December 31, 2024 | 82 | $387.0M |
| September 30, 2024 | 82 | $550.0M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is