RCON3506: Debt Securities and Other Assets - Past Due 90 Days or More and Still Accruing
RCON3506 is the call report code for debt securities and other assets - 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 $8.8M; the median among the 6 with a nonzero amount was $872K. The largest value reported for Q2 2026 was $4.1M, by Western Alliance Bank.
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 90 days or more and that are still accruing as of the report date. (See item 3505.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON3506 sits on the call report
| Code | RCON3506 (prefix RCON, item 3506) |
|---|---|
| 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 3506 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD3506 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON3506 |
|---|---|---|
| Western Alliance Bank | Phoenix, AZ | $4.1M |
| Pathward, N.A. | Sioux Falls, SD | $2.4M |
| Fidelity Bank, N.A. | Wichita, KS | $906K |
| Forbright Bank | Potomac, MD | $839K |
| Wellington Trust Company N.A. | Boston, MA | $495K |
| Hoosier Heartland State Bank | Crawfordsville, IN | $6K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $8.8M |
| March 31, 2026 | 4,256 | $3.5M |
| December 31, 2025 | 4,314 | $16.7M |
| September 30, 2025 | 4,355 | $14.2M |
| June 30, 2025 | 4,397 | $19.3M |
| March 31, 2025 | 4,437 | $8.2M |
| December 31, 2024 | 4,461 | $4.7M |
| September 30, 2024 | 4,490 | $3.0M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is