RCONF661: Loan Modifications to Borrowers Experiencing Financial Difficulty Secured by 1-4 Residential Properties (in Domestic Offices) - Past Due 30 Through 89 Days and Still Accruing.
RCONF661 is the call report code for loan modifications to borrowers experiencing financial difficulty secured by 1-4 residential properties (in domestic offices) - past due 30 through 89 days and still accruing., reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 4,297 banks reported it, totaling $605.8M; the median among the 239 with a nonzero amount was $155K. The largest value reported for Q2 2026 was $192.4M, 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) included in items 1.c.(1), 1.c.(2)(a), and 1.c.(2)(b) of this schedule that, under their modified repayment terms, are past due 30 days through 89 days and are still accruing.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONF661 sits on the call report
| Code | RCONF661 (prefix RCON, item F661) |
|---|---|
| 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 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 | RCONF661 |
|---|---|---|
| U.S. Bank N.A. | Cincinnati, OH | $192.4M |
| Truist Bank | Charlotte, NC | $110.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $61.0M |
| Manufacturers and Traders Trust Company | Buffalo, NY | $30.0M |
| Regions Bank | Birmingham, AL | $27.0M |
| Citibank, N.A. | Sioux Falls, SD | $18.0M |
| East West Bank | Pasadena, CA | $14.3M |
| Citizens Bank, N.A. | Providence, RI | $12.9M |
| Fifth Third Bank, N.A. | Cincinnati, OH | $12.0M |
| EverBank, N.A. | Jacksonville, FL | $11.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $605.8M |
| March 31, 2026 | 1,028 | $610.3M |
| December 31, 2025 | 4,394 | $920.1M |
| September 30, 2025 | 1,077 | $921.5M |
| June 30, 2025 | 4,477 | $1.12B |
| March 31, 2025 | 1,113 | $888.7M |
| December 31, 2024 | 4,543 | $1.07B |
| September 30, 2024 | 1,140 | $948.2M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is