RCONF576: Loan Modifications to Borrowers Experiencing Financial Difficulty and in Compliance with Modified Terms: Loans Secured by 1-4 Family Residential Properties in Domestic Offices
RCONF576 is the call report code for loan modifications to borrowers experiencing financial difficulty and in compliance with modified terms: loans secured by 1-4 family residential properties in domestic offices, reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 4,297 banks reported it, totaling $2.79B; the median among the 1,067 with a nonzero amount was $234K. The largest value reported for Q2 2026 was $606.8M, by U.S. Bank N.A.
Definition
As of 12/31/2023, ASU 2022-02, 'Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures,' was effective for all institutions.Report all restructured loans secured by 1-4 family residential properties (in domestic offices) (as defined for Schedule RC-C, part I, item 1.c, column B) that are in compliance with their modified terms. Exclude from this item restructured loans secured by 1-4 family residential properties that, under their modified repayment terms, are past due 30 days or more or are in nonaccrual status (report in Schedule RC-N).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONF576 sits on the call report
| Code | RCONF576 (prefix RCON, item F576) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-C, Part I, Loans and Leases |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2008 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONF576 |
|---|---|---|
| U.S. Bank N.A. | Cincinnati, OH | $606.8M |
| Truist Bank | Charlotte, NC | $314.0M |
| Regions Bank | Birmingham, AL | $138.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $127.0M |
| Citibank, N.A. | Sioux Falls, SD | $92.0M |
| Manufacturers and Traders Trust Company | Buffalo, NY | $91.0M |
| Citizens Bank, N.A. | Providence, RI | $79.4M |
| Western Alliance Bank | Phoenix, AZ | $68.6M |
| TD Bank, N.A. | Wilmington, DE | $59.6M |
| Bank of America, N.A. | Charlotte, NC | $55.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $2.79B |
| March 31, 2026 | 1,030 | $2.31B |
| December 31, 2025 | 4,394 | $2.66B |
| September 30, 2025 | 1,079 | $2.79B |
| June 30, 2025 | 4,477 | $3.95B |
| March 31, 2025 | 1,116 | $3.32B |
| December 31, 2024 | 4,543 | $3.28B |
| September 30, 2024 | 1,140 | $3.06B |
Related
All codes on Schedule RC-C, Part I · All call report schedules · Find the code for a loan type · What a call report is