RCON1597: Loans to Finance Agricultural Production and Other Loans to Farmers - Past Due 90 Days or More and Still Accruing
RCON1597 is the call report code for loans to finance agricultural production and other loans to farmers - past due 90 days or more and still accruing, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 3,135 banks reported it, totaling $83.4M; the median among the 164 with a nonzero amount was $156K. The largest value reported for Q2 2026 was $6.1M, by Exchange Bank.
Definition
Includes the full outstanding balances (not just delinquent payments) of loans to finance agricultural and other loans to farmers that are past due 90 days or more and upon which the bank continues to accrue interest. Also includes agricultural loans that have been restructured by means of a modification of terms.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON1597 sits on the call report
| Code | RCON1597 (prefix RCON, item 1597) |
|---|---|
| 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 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1982 |
The same item under other prefixes
Item 1597 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD1597 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON1597 |
|---|---|---|
| Exchange Bank | Kearney, NE | $6.1M |
| Premier Bank | Rock Valley, IA | $6.1M |
| Commercial Capital Bank | Delhi, LA | $4.3M |
| First Trust and Savings Bank | Wheatland, IA | $3.5M |
| SJN Bank of Kansas | Saint John, KS | $3.1M |
| Farmers & Merchants Bank of Colby | Colby, KS | $3.0M |
| NBH Bank | Greenwood Village, CO | $2.5M |
| First State Bank | Spearman, TX | $2.4M |
| Heritage Bank | Wood River, NE | $2.4M |
| First National Bank and Trust | Phillipsburg, KS | $2.4M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 3,135 | $83.4M |
| March 31, 2026 | 3,167 | $77.3M |
| December 31, 2025 | 3,165 | $39.6M |
| September 30, 2025 | 3,193 | $82.9M |
| June 30, 2025 | 3,229 | $104.2M |
| March 31, 2025 | 3,266 | $74.0M |
| December 31, 2024 | 3,232 | $41.8M |
| September 30, 2024 | 3,249 | $50.9M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is