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Call report code · Schedule RC-R, Part II

RCFDS446: Loans and Leases, Net of Unearned Income, High Volatility Commercial Real Estate Exposures - Adjustments to Totals Reported in Column a

RCFDS446 is the call report code for loans and leases, net of unearned income, high volatility commercial real estate exposures - adjustments to totals reported in column a, reported on Schedule RC-R, Part II, Risk-Weighted Assets. For Q2 2026, 77 banks reported it, totaling $10.7M; the median among the 2 with a nonzero amount was $5.4M. The largest value reported for Q2 2026 was $10.7M, by The Huntington National Bank.

Where RCFDS446 sits on the call report

Reference facts for call report code RCFDS446
CodeRCFDS446 (prefix RCFD, item S446)
Prefix RCFDThe consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices).
ScheduleRC-R, Part II, Risk-Weighted Assets
Reported onFFIEC 031
ValueDollar amount, reported in thousands, as of the quarter end
In the MDRM since2015

The same item under other prefixes

Item S446 is also reported under these codes. Which banks file each one depends on the form they file.

CodeMeaning of the prefixBanks reporting
RCONS446 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

The ten banks reporting the largest RCFDS446 values
BankHeadquartersRCFDS446
The Huntington National Bank Columbus, OH $10.7M
Pinnacle Bank Nashville, TN $30K

Total reported by quarter

Sum of RCFDS446 across the banks that reported it, by quarter
Quarter endBanks reportingTotal reported
June 30, 202677$10.7M
March 31, 202677$10.4M
December 31, 202577$8.2M
September 30, 202577$4.8M
June 30, 202577$3.7M
March 31, 202579$15.4M
December 31, 202479$5.5M
September 30, 202479$217K

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