RCON1608: Commercial and Industrial Loans - Nonaccrual
RCON1608 is the call report code for commercial and industrial loans - nonaccrual, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 4,217 banks reported it, totaling $6.95B; the median among the 2,200 with a nonzero amount was $362K. The largest value reported for Q2 2026 was $265.9M, by Live Oak Banking Company.
Definition
Includes the outstanding balances of commercial and industrial loans that the bank has placed in nonaccrual status. Also includes commercial and industrial loans that have been restructured by means of a modification of terms and that are in nonaccrual status.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON1608 sits on the call report
| Code | RCON1608 (prefix RCON, item 1608) |
|---|---|
| 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 | RCON1608 |
|---|---|---|
| Live Oak Banking Company | Wilmington, NC | $265.9M |
| Pathward, N.A. | Sioux Falls, SD | $251.0M |
| Webster Bank, N.A. | Stamford, CT | $213.5M |
| CIBC Bank USA | Chicago, IL | $209.3M |
| BankUnited, N.A. | Miami Lakes, FL | $111.6M |
| International Bank of Commerce | Laredo, TX | $105.5M |
| First Horizon Bank | Memphis, TN | $100.9M |
| International Bank of Commerce | Brownsville, TX | $99.8M |
| Sunflower Bank, N.A. | Dallas, TX | $88.8M |
| Texas Capital Bank | Dallas, TX | $85.2M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $6.95B |
| March 31, 2026 | 4,256 | $6.58B |
| December 31, 2025 | 4,314 | $6.67B |
| September 30, 2025 | 4,355 | $6.69B |
| June 30, 2025 | 4,397 | $6.96B |
| March 31, 2025 | 4,437 | $6.77B |
| December 31, 2024 | 4,461 | $6.50B |
| September 30, 2024 | 4,490 | $6.47B |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is