RCONG096: Best Estimate at Acquisition Date of Contractual Cash Flows Not Expected to Be Collected for Loans and Leases Held for Investment That Were Acquired in Business Combinations with Acquisition Dates in the Current Calendar Year: Commercial and Industrial Loans
RCONG096 is the call report code for best estimate at acquisition date of contractual cash flows not expected to be collected for loans and leases held for investment that were acquired in business combinations with acquisition dates in the current calendar year: commercial and industrial loans, reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 935 banks reported it, totaling $129.2M; the median among the 29 with a nonzero amount was $1.8M. The largest value reported for Q2 2026 was $45.5M, by Prosperity Bank.
Definition
Report the fair value of acquired loans and leases held for investment at the acquisition date for commercial and industrial loans (as defined for Schedule RC-C, part I, item 4) 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 RCONG096 sits on the call report
| Code | RCONG096 (prefix RCON, item G096) |
|---|---|
| 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 G096 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDG096 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONG096 |
|---|---|---|
| Prosperity Bank | El Campo, TX | $45.5M |
| TowneBank | Portsmouth, VA | $14.6M |
| Nicolet National Bank | Green Bay, WI | $12.4M |
| OceanFirst Bank, N.A. | Toms River, NJ | $9.7M |
| NBH Bank | Greenwood Village, CO | $5.4M |
| Burke and Herbert Bank and Trust Company | Alexandria, VA | $4.7M |
| Sunflower Bank, N.A. | Dallas, TX | $4.7M |
| Associated Bank, N.A. | Green Bay, WI | $4.6M |
| Heritage Bank | Olympia, WA | $3.9M |
| The Farmers National Bank of Canfield | Canfield, OH | $3.7M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 935 | $129.2M |
| March 31, 2026 | 3 | $0 |
| December 31, 2025 | 987 | $168.8M |
| September 30, 2025 | 2 | $0 |
| June 30, 2025 | 1,015 | $109.3M |
| March 31, 2025 | 3 | $0 |
| December 31, 2024 | 1,053 | $27.2M |
| 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