RCONG102: 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: All Other Loans and All Leases
RCONG102 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: all other loans and all leases, reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 935 banks reported it, totaling $27.2M; the median among the 24 with a nonzero amount was $234K. The largest value reported for Q2 2026 was $9.5M, by Sunflower Bank, N.A.
Definition
Report the fair value of acquired loans and leases held for investment at the acquisition date for all other loans and all leases (as defined for Schedule RC-C, part I, items 2, 3, 7, 8, 9, and 10) 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 RCONG102 sits on the call report
| Code | RCONG102 (prefix RCON, item G102) |
|---|---|
| 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 G102 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDG102 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONG102 |
|---|---|---|
| Sunflower Bank, N.A. | Dallas, TX | $9.5M |
| Nicolet National Bank | Green Bay, WI | $9.2M |
| Prosperity Bank | El Campo, TX | $2.9M |
| OceanFirst Bank, N.A. | Toms River, NJ | $1.2M |
| Associated Bank, N.A. | Green Bay, WI | $747K |
| Farmers & Merchants Union Bank | Columbus, WI | $623K |
| Heritage Bank | Olympia, WA | $452K |
| First Merchants Bank | Muncie, IN | $400K |
| The Park National Bank | Newark, OH | $361K |
| Stock Yards Bank & Trust Company | Louisville, KY | $350K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 935 | $27.2M |
| March 31, 2026 | 3 | $0 |
| December 31, 2025 | 987 | $10.5M |
| September 30, 2025 | 2 | $0 |
| June 30, 2025 | 1,015 | $1.8M |
| March 31, 2025 | 3 | $0 |
| December 31, 2024 | 1,053 | $6.4M |
| 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