Call report code · Schedule RC-R, Part II
RCFDS450: Loans and Leases, Net of Unearned Income, Exposures Past Due 90 Days or More or on Nonaccrual - Adjustments to Totals Reported in Column a
RCFDS450 is the call report code for loans and leases, net of unearned income, exposures past due 90 days or more or on nonaccrual - 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 $31.1M; the median among the 11 with a nonzero amount was -$113K. The largest value reported for Q2 2026 was $66.3M, by Pinnacle Bank.
Where RCFDS450 sits on the call report
| Code | RCFDS450 (prefix RCFD, item S450) |
|---|---|
| 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 S450 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONS450 | 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 | RCFDS450 |
|---|---|---|
| Pinnacle Bank | Nashville, TN | $66.3M |
| The Huntington National Bank | Columbus, OH | $63.9M |
| Citizens Bank, N.A. | Providence, RI | $10.7M |
| BMO Bank N.A. | Chicago, IL | $6.6M |
| FirstBank Puerto Rico | San Juan, PR | $33K |
| The Northern Trust Company | Chicago, IL | -$113K |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | -$2.0M |
| PNC Bank, N.A. | Wilmington, DE | -$4.3M |
| Bank of America, N.A. | Charlotte, NC | -$10.0M |
| JPMorgan Chase Bank, N.A. | Columbus, OH | -$34.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 77 | $31.1M |
| March 31, 2026 | 77 | -$38.8M |
| December 31, 2025 | 77 | -$221.0M |
| September 30, 2025 | 77 | -$87.2M |
| June 30, 2025 | 77 | $1.05B |
| March 31, 2025 | 79 | -$428.3M |
| December 31, 2024 | 79 | -$423.8M |
| September 30, 2024 | 79 | -$362.0M |
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