RCONC410: Additions to Nonaccrual Assets
RCONC410 is the call report code for additions to nonaccrual assets, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026 (year to date), 4,217 banks reported it, totaling $17.39B; the median among the 2,744 with a nonzero amount was $678K. The largest value reported for Q2 2026 (year to date) was $835.5M, by First Bank & Trust Company.
Definition
Report the gross amount of the outstanding balance of loans (net of unearned income) and other assets that have been placed on nonaccrual status since the prior quarter-end. These additions to nonaccrual assets are a subset of items currently reported or included in Schedule HC-N, column C, items 1 through 9. Do not deduct net charge-off. Do not include transfers to the accrual status or transfers to another past due category.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONC410 sits on the call report
| Code | RCONC410 (prefix RCON, item C410) |
|---|---|
| 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, year to date |
| In the MDRM since | 2006 |
The same item under other prefixes
Item C410 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDC410 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONC410 |
|---|---|---|
| First Bank & Trust Company | Duncan, OK | $835.5M |
| Bank OZK | Little Rock, AR | $538.2M |
| SoFi Bank, N.A. | Cottonwood Heights, UT | $465.6M |
| Banc of California | Los Angeles, CA | $450.2M |
| Altamaha Bank and Trust Company | Vidalia, GA | $399.5M |
| Spencer County Bank | Santa Claus, IN | $398.4M |
| First National Bank of Omaha | Omaha, NE | $273.8M |
| Western Alliance Bank | Phoenix, AZ | $234.5M |
| Live Oak Banking Company | Wilmington, NC | $229.7M |
| CIBC Bank USA | Chicago, IL | $226.9M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $17.39B |
| March 31, 2026 | 5 | $6.4M |
| December 31, 2025 | 4,314 | $28.01B |
| September 30, 2025 | 6 | $321K |
| June 30, 2025 | 4,397 | $17.78B |
| March 31, 2025 | 5 | $153K |
| December 31, 2024 | 4,461 | $15.95B |
| September 30, 2024 | 12 | $1.8M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is