RCONB796: Assets Sold with Recourse or Other Seller-provided Credit Enhancements and Not Securitized - All Other Loans
RCONB796 is the call report code for assets sold with recourse or other seller-provided credit enhancements and not securitized - all other loans, reported on Schedule RC-S, Servicing, Securitization, and Asset Sale Activities. For Q2 2026, 935 banks reported it, totaling $1.77B; the median among the 22 with a nonzero amount was $2.2M. The largest value reported for Q2 2026 was $1.12B, by SoFi Bank, N.A.
Definition
Report in column G the unpaid principal balance as of the report date of loans and leases, which the reporting bank has sold with recourse or other seller-provided credit enhancements, but which were not securitized by the reporting bank. Include 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.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONB796 sits on the call report
| Code | RCONB796 (prefix RCON, item B796) |
|---|---|
| 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 B796 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDB796 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONB796 |
|---|---|---|
| SoFi Bank, N.A. | Cottonwood Heights, UT | $1.12B |
| Webster Bank, N.A. | Stamford, CT | $254.5M |
| Merchants Bank of Indiana | Carmel, IN | $212.4M |
| Optum Bank, Inc. | Draper, UT | $70.0M |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $42.6M |
| Security National Bank of Omaha | Omaha, NE | $27.4M |
| Decorah Bank and Trust Company | Decorah, IA | $20.2M |
| S & T Bank | Indiana, PA | $7.4M |
| Northpointe Bank | Grand Rapids, MI | $4.1M |
| Tompkins Bank & Trust | Ithaca, NY | $3.3M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 935 | $1.77B |
| March 31, 2026 | 946 | $3.75B |
| December 31, 2025 | 987 | $4.30B |
| September 30, 2025 | 997 | $4.75B |
| June 30, 2025 | 1,015 | $5.61B |
| March 31, 2025 | 1,030 | $6.25B |
| December 31, 2024 | 1,053 | $5.63B |
| September 30, 2024 | 1,057 | $4.95B |
Related
All codes on Schedule RC-S · All call report schedules · Find the code for a loan type · What a call report is