RCON3505: Debt Securities and Other Assets - Past Due 30 Through 89 Days and Still Accruing
RCON3505 is the call report code for debt securities and other assets - past due 30 through 89 days 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 $12.3M; the median among the 10 with a nonzero amount was $892K. The largest value reported for Q2 2026 was $6.4M, by Pathward, N.A.
Definition
Includes the amount of all assets other than loans and leases reported in (Schedule RC-C for the FFIEC 031, 032, 033, 034 reports) that are past due 30 through 89 days and that are still accruing as of the report date. Such assets are included as debt securities and interest-bearing balances due from depository institutions. Excludes other real estate owned reported in Schedule RC for the FFIEC 031, 032, 033, 034 reports, item 2150, and other repossessed assets reported in item 2160, such as automobiles, boats, equipment, appliances, and similar personal property.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON3505 sits on the call report
| Code | RCON3505 (prefix RCON, item 3505) |
|---|---|
| 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, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1991 |
The same item under other prefixes
Item 3505 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD3505 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON3505 |
|---|---|---|
| Pathward, N.A. | Sioux Falls, SD | $6.4M |
| EverBank, N.A. | Jacksonville, FL | $1.4M |
| Wellington Trust Company N.A. | Boston, MA | $1.1M |
| Hoosier Heartland State Bank | Crawfordsville, IN | $992K |
| KS Statebank | Manhattan, KS | $953K |
| Toyota Financial Savings Bank | Henderson, NV | $831K |
| Axiom Bank, N.A. | Maitland, FL | $492K |
| First Century Bank, N.A. | Commerce, GA | $8K |
| Western Alliance Bank | Phoenix, AZ | $3K |
| Tompkins State Bank | Avon, IL | $1K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $12.3M |
| March 31, 2026 | 4,256 | $15.4M |
| December 31, 2025 | 4,314 | $15.2M |
| September 30, 2025 | 4,355 | $11.7M |
| June 30, 2025 | 4,397 | $10.4M |
| March 31, 2025 | 4,437 | $50.1M |
| December 31, 2024 | 4,461 | $28.9M |
| September 30, 2024 | 4,490 | $25.4M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is