RCONA222: Excess Allowance for Loan and Lease Losses
RCONA222 is the call report code for excess allowance for loan and lease losses, reported on Schedule RC-R, Regulatory Capital. For Q2 2026, 2,407 banks reported it, totaling $10.79B; the median among the 899 with a nonzero amount was $674K. The largest value reported for Q2 2026 was $2.27B, by Barclays Bank Delaware.
Definition
As of 12/31/2023, ASU 2016-13 'Measurement of Credit Losses on Financial Instruments,' was effective for all institutions.For banks that are subject to the market risk capital guidelines, report the amount,if any, by which the allowance for credit losses exceeds 1.25 percent of the sum of market risk equivalent assets (as reported in Schedule RC-R, (item 3.d.(2)), 1651 plus gross risk-weighted assets.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONA222 sits on the call report
| Code | RCONA222 (prefix RCON, item A222) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-R, Regulatory Capital |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1996 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONA222 |
|---|---|---|
| Barclays Bank Delaware | Wilmington, DE | $2.27B |
| Comenity Capital Bank | Draper, UT | $1.18B |
| Merrick Bank | South Jordan, UT | $1.16B |
| Sallie Mae Bank | Salt Lake City, UT | $1.10B |
| TD Bank USA, N.A. | Wilmington, DE | $702.8M |
| Comenity Bank | Wilmington, DE | $640.2M |
| First National Bank of Omaha | Omaha, NE | $632.7M |
| Coastal Community Bank | Everett, WA | $163.6M |
| Centennial Bank | Conway, AR | $119.9M |
| Ameris Bank | Atlanta, GA | $113.5M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 2,407 | $10.79B |
| March 31, 2026 | 2,511 | $10.78B |
| December 31, 2025 | 2,595 | $10.44B |
| September 30, 2025 | 2,632 | $10.61B |
| June 30, 2025 | 2,683 | $10.35B |
| March 31, 2025 | 2,708 | $10.31B |
| December 31, 2024 | 2,763 | $9.25B |
| September 30, 2024 | 2,802 | $9.47B |
Related
All codes on Schedule RC-R · All call report schedules · Find the code for a loan type · What a call report is