RCON1607: Commercial and Industrial Loans - Past Due 90 Days or More and Still Accruing
RCON1607 is the call report code for commercial and industrial loans - 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, 4,217 banks reported it, totaling $404.1M; the median among the 737 with a nonzero amount was $102K. The largest value reported for Q2 2026 was $15.7M, by Pathward, N.A.
Definition
Includes the full outstanding balances (not just delinquent payments) of commercial and industrial loans that are past due 90 days or more and upon which the bank continues to accrue interest. (See item 1606.) Also includes commercial and industrial 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 RCON1607 sits on the call report
| Code | RCON1607 (prefix RCON, item 1607) |
|---|---|
| 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 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON1607 |
|---|---|---|
| Pathward, N.A. | Sioux Falls, SD | $15.7M |
| First Internet Bank of Indiana | Fishers, IN | $14.4M |
| FirstBank | Nashville, TN | $14.2M |
| Hancock Whitney Bank | Gulfport, MS | $11.8M |
| WebBank | Salt Lake City, UT | $10.3M |
| Community Trust Bank, Inc. | Pikeville, KY | $8.8M |
| Ameris Bank | Atlanta, GA | $8.3M |
| First Security Bank and Trust Company | Oklahoma City, OK | $7.9M |
| Amarillo National Bank | Amarillo, TX | $7.5M |
| Barclays Bank Delaware | Wilmington, DE | $7.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $404.1M |
| March 31, 2026 | 4,256 | $475.5M |
| December 31, 2025 | 4,314 | $398.5M |
| September 30, 2025 | 4,355 | $406.2M |
| June 30, 2025 | 4,397 | $431.8M |
| March 31, 2025 | 4,437 | $423.1M |
| December 31, 2024 | 4,461 | $398.1M |
| September 30, 2024 | 4,490 | $386.8M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is