Call report code · Schedule RC-R, Part II
RCFDS423: Total Loans and Leases Held for Sale, Exposures Past Due 90 Days or More or on Nonaccrual
RCFDS423 is the call report code for total loans and leases held for sale, exposures past due 90 days or more or on nonaccrual, reported on Schedule RC-R, Part II, Risk-Weighted Assets. For Q2 2026, 77 banks reported it, totaling $1.49B; the median among the 11 with a nonzero amount was $17.4M. The largest value reported for Q2 2026 was $695.0M, by Goldman Sachs Bank USA.
Where RCFDS423 sits on the call report
| Code | RCFDS423 (prefix RCFD, item S423) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-R, Part II, Risk-Weighted Assets |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2015 |
The same item under other prefixes
Item S423 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONS423 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 2,407 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDS423 |
|---|---|---|
| Goldman Sachs Bank USA | New York, NY | $695.0M |
| Bank of America, N.A. | Charlotte, NC | $335.0M |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $199.0M |
| Fifth Third Bank, N.A. | Cincinnati, OH | $168.0M |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $43.0M |
| East West Bank | Pasadena, CA | $17.4M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $12.0M |
| Valley National Bank | Passaic, NJ | $8.8M |
| Flagstar Bank, N.A. | Hicksville, NY | $5.0M |
| Citibank, N.A. | Sioux Falls, SD | $3.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 77 | $1.49B |
| March 31, 2026 | 77 | $1.67B |
| December 31, 2025 | 77 | $2.14B |
| September 30, 2025 | 77 | $925.1M |
| June 30, 2025 | 77 | $1.04B |
| March 31, 2025 | 79 | $1.28B |
| December 31, 2024 | 79 | $1.42B |
| September 30, 2024 | 79 | $1.44B |
Related
All codes on Schedule RC-R, Part II · All call report schedules · Find the code for a loan type · What a call report is