RCONG091: Fair Value at Acquisition Date of Acquired Loans and Leases Held for Investment That Were Acquired in Business Combinations with Acquisition Dates in the Current Calendar Year: Loans Secured by Real Estate
RCONG091 is the call report code for fair value at acquisition date of acquired loans and leases held for investment that were acquired in business combinations with acquisition dates in the current calendar year: loans secured by real estate, reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 935 banks reported it, totaling $37.72B; the median among the 37 with a nonzero amount was $749.3M. The largest value reported for Q2 2026 was $3.79B, by OceanFirst Bank, N.A.
Definition
Report the fair value of acquired loans and leases held for investment at the acquisition date for acquired loans secured by real estate (as defined for Schedule RC-C, part I, item 1) held for investment that were acquired in a business combination occurring in the current calendar year.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONG091 sits on the call report
| Code | RCONG091 (prefix RCON, item G091) |
|---|---|
| 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 041 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2009 |
The same item under other prefixes
Item G091 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDG091 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONG091 |
|---|---|---|
| OceanFirst Bank, N.A. | Toms River, NJ | $3.79B |
| Sunflower Bank, N.A. | Dallas, TX | $3.33B |
| Prosperity Bank | El Campo, TX | $2.65B |
| Citizens Business Bank, N.A. | Ontario, CA | $2.58B |
| Nicolet National Bank | Green Bay, WI | $2.42B |
| Burke and Herbert Bank and Trust Company | Alexandria, VA | $2.15B |
| Commerce Bank | Kansas City, MO | $1.89B |
| First Merchants Bank | Muncie, IN | $1.67B |
| Associated Bank, N.A. | Green Bay, WI | $1.63B |
| TowneBank | Portsmouth, VA | $1.45B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 935 | $37.72B |
| March 31, 2026 | 3 | $495.1M |
| December 31, 2025 | 987 | $68.33B |
| September 30, 2025 | 2 | $0 |
| June 30, 2025 | 1,015 | $37.17B |
| March 31, 2025 | 3 | $0 |
| December 31, 2024 | 1,053 | $16.12B |
| September 30, 2024 | 2 | $0 |
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