RCONB776: Maximum Amount of Credit Exposure Arising from Credit Enhancements Provided by the Reporting Bank to Other Institutions' Securitization Structures in the Form of Standby Letters of Credit, Etc.: 1-4 Family Residential Loans
RCONB776 is the call report code for maximum amount of credit exposure arising from credit enhancements provided by the reporting bank to other institutions' securitization structures in the form of standby letters of credit, etc.: 1-4 family residential loans, reported on Schedule RC-S, Servicing, Securitization, and Asset Sale Activities. For Q2 2026, 935 banks reported it, totaling $93.1M; the median among the 15 with a nonzero amount was $120K. The largest value reported for Q2 2026 was $47.7M, by Beacon Bank & Trust.
Definition
Report in column A the maximum contractual credit exposure remaining as of the report date under credit enhancements provided by the reporting bank to securitization structures sponsored by or otherwise established by other institutions, i.e., securitizations not reported in Schedule RC-S, item 1, B705. Report the unused portion of standby letters of credit, the carrying value of purchased subordinated securities, and the maximum contractual amount of credit exposure arising from other credit enhancements that provide credit support to these securitization structures. Do not report as the remaining maximum contractual exposure a reasonable estimate of the probable loss under credit enhancement provisions or the fair value of any liability incurred under such provisions. Furthermore, do not reduce the remaining maximum contractual exposure by the amount of any associated recourse liability account. Exclude the amount of credit exposure arising from loans and leases that the reporting bank has sold with recourse or other seller-provided credit enhancements to other institutions, which then securitized the loans and leases purchased from the bank (report this exposure in Schedule RC-S, item 12, B797).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONB776 sits on the call report
| Code | RCONB776 (prefix RCON, item B776) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-S, Servicing, Securitization, and Asset Sale Activities |
| Reported on | FFIEC 041 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2001 |
The same item under other prefixes
Item B776 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDB776 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONB776 |
|---|---|---|
| Beacon Bank & Trust | Boston, MA | $47.7M |
| The Hardin County Bank | Savannah, TN | $18.5M |
| Sauk Valley Bank & Trust Company | Sterling, IL | $15.8M |
| SSB Bank | Pittsburgh, PA | $7.5M |
| Five Points Bank of Hastings | Hastings, NE | $2.4M |
| TBK Bank, SSB | Dallas, TX | $716K |
| Vision Bank | Ada, OK | $279K |
| First National Bank | Damariscotta, ME | $120K |
| Bank & Trust Company | Litchfield, IL | $79K |
| American Bank of Freedom | Wellsville, MO | $46K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 935 | $93.1M |
| March 31, 2026 | 946 | $96.1M |
| December 31, 2025 | 987 | $98.8M |
| September 30, 2025 | 997 | $101.1M |
| June 30, 2025 | 1,015 | $97.1M |
| March 31, 2025 | 1,030 | $93.7M |
| December 31, 2024 | 1,053 | $82.8M |
| September 30, 2024 | 1,057 | $77.9M |
Related
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