RCON1254: Commercial and Industrial Loans to Non-u.s. Addressees (Domicile) - Past Due 30-89 Days and Still Accruing
RCON1254 is the call report code for commercial and industrial loans to non-u.s. addressees (domicile) - past due 30-89 days and still accruing, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 719 banks reported it, totaling $5.5M; the median among the 3 with a nonzero amount was $600K. The largest value reported for Q2 2026 was $4.7M, by Apple Bank.
Definition
Includes the full outstanding balances (not just delinquent payments) of commercial and industrial loans to non-U.S. addressees that are past due 30-89 days and upon which the bank continues to accrue interest. Also includes commercial and industrial loans that have been restructured by means of a modification of terms. (See item 1764.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON1254 sits on the call report
| Code | RCON1254 (prefix RCON, item 1254) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets |
| Reported on | FFIEC 041 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1987 |
The same item under other prefixes
Item 1254 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD1254 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON1254 |
|---|---|---|
| Apple Bank | New York, NY | $4.7M |
| International Bank of Commerce | Laredo, TX | $600K |
| Hancock Whitney Bank | Gulfport, MS | $181K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 719 | $5.5M |
| March 31, 2026 | 728 | $20.5M |
| December 31, 2025 | 744 | $3.6M |
| September 30, 2025 | 748 | $9.9M |
| June 30, 2025 | 764 | $1.7M |
| March 31, 2025 | 776 | $25.1M |
| December 31, 2024 | 780 | $218K |
| September 30, 2024 | 782 | $12.6M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is