RCONG376: Construction, Land Development, and Other Land Loans in Domestic Offices with Interest Reserves: Amount of Loans That Provide for the Use of Interest Reserves (Included in Scheduled Rc-c, Part I, Item 1.A., Column B)
RCONG376 is the call report code for construction, land development, and other land loans in domestic offices with interest reserves: amount of loans that provide for the use of interest reserves (included in scheduled rc-c, part i, item 1.a., column b), reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 1,301 banks reported it, totaling $17.37B; the median among the 90 with a nonzero amount was $31.8M. The largest value reported for Q2 2026 was $6.15B, by Bank OZK.
Definition
Report the amount of construction loans included in Schedule RC-C, part I, item 1.a, column B, for which the loan agreement with the borrower provides for the use of interest reserves. If a construction loan included in Schedule RC-C, part I, item 1.a, column B, has been fully advanced or the funds budgeted for interest have been fully advanced, but the loan agreement provided for the use of interest reserves, continue to report the loan in this item even if the borrower is now paying interest from other sources of funds. Similarly, if a construction loan included in Schedule RC-C, part I, item 1.a, column B, has been renewed or extended, but the original loan agreement provided for the use of interest reserves, continue to report the loan in this item. Include in this item new construction loans (as defined for and reported in Schedule RC-C, part I, item 1.a, column B) that have been granted for the purpose of paying interest on existing construction loans (in domestic offices) when the new construction loan is secured by the same real estate that secures the existing construction loan. Exclude construction loans for which the loan agreement with the borrower does not provide for the use of interest reserves.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONG376 sits on the call report
| Code | RCONG376 (prefix RCON, item G376) |
|---|---|
| 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 | 2009 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONG376 |
|---|---|---|
| Bank OZK | Little Rock, AR | $6.15B |
| United Bank | Fairfax, VA | $1.87B |
| International Bank of Commerce | Laredo, TX | $955.6M |
| Axos Bank | San Diego, CA | $779.1M |
| Ponce Bank, N.A. | Bronx, NY | $624.2M |
| Prosperity Bank | El Campo, TX | $589.0M |
| First United Bank and Trust Company | Durant, OK | $504.7M |
| Wilson Bank & Trust | Lebanon, TN | $485.8M |
| Great Southern Bank | Reeds Spring, MO | $390.2M |
| Centier Bank | Merrillville, IN | $369.1M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 1,301 | $17.37B |
| March 31, 2026 | 1,308 | $17.46B |
| December 31, 2025 | 1,300 | $19.61B |
| September 30, 2025 | 1,313 | $21.03B |
| June 30, 2025 | 1,322 | $21.87B |
| March 31, 2025 | 1,329 | $22.78B |
| December 31, 2024 | 1,288 | $22.07B |
| September 30, 2024 | 1,292 | $22.53B |
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