RCON5460: All Other Loans - Past Due 90 Days or More and Still Accruing
RCON5460 is the call report code for all other 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 $135.4M; the median among the 365 with a nonzero amount was $77K. The largest value reported for Q2 2026 was $12.9M, by Axos Bank.
Definition
Includes all other loans that are past due 90 days or more and still accruing as of the report date. (See item 5459.)
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON5460 sits on the call report
| Code | RCON5460 (prefix RCON, item 5460) |
|---|---|
| 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 5460 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD5460 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON5460 |
|---|---|---|
| Axos Bank | San Diego, CA | $12.9M |
| Exchange Bank | Kearney, NE | $6.1M |
| Premier Bank | Rock Valley, IA | $6.1M |
| The First Security Bank | Beaver, OK | $4.5M |
| Commercial Capital Bank | Delhi, LA | $4.3M |
| First Trust and Savings Bank | Wheatland, IA | $3.5M |
| First State Bank and Trust Company, Inc. | Caruthersville, MO | $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 |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $135.4M |
| March 31, 2026 | 4,256 | $135.9M |
| December 31, 2025 | 4,314 | $78.3M |
| September 30, 2025 | 4,355 | $129.3M |
| June 30, 2025 | 4,397 | $183.4M |
| March 31, 2025 | 4,437 | $163.1M |
| December 31, 2024 | 4,461 | $133.0M |
| September 30, 2024 | 4,490 | $118.0M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is