RCONHK28: Total Loan Modifications to Borrowers Experiencing Financial Difficulty Included in Schedule Rc-n Items 1 Through 7 Above and Not Reported in Schedule Rc-c, Part I, Memo Item 1, Nonaccrual
RCONHK28 is the call report code for total loan modifications to borrowers experiencing financial difficulty included in schedule rc-n items 1 through 7 above and not reported in schedule rc-c, part i, memo item 1, nonaccrual, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 4,217 banks reported it, totaling $4.18B; the median among the 1,105 with a nonzero amount was $478K. The largest value reported for Q2 2026 was $171.1M, by Webster 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.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONHK28 sits on the call report
| Code | RCONHK28 (prefix RCON, item HK28) |
|---|---|
| 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 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2017 |
The same item under other prefixes
Item HK28 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDHK28 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONHK28 |
|---|---|---|
| Webster Bank, N.A. | Stamford, CT | $171.1M |
| CIBC Bank USA | Chicago, IL | $111.8M |
| Emigrant Bank | Miami, FL | $111.6M |
| Monet Bank | Plano, TX | $106.0M |
| Deutsche Bank Trust Company Americas | New York, NY | $99.0M |
| BankUnited, N.A. | Miami Lakes, FL | $84.3M |
| Israel Discount Bank of New York | New York, NY | $73.9M |
| Banc of California | Los Angeles, CA | $71.6M |
| Texas Capital Bank | Dallas, TX | $66.4M |
| Columbia Bank | Lake Oswego, OR | $65.2M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $4.18B |
| March 31, 2026 | 4,256 | $4.22B |
| December 31, 2025 | 4,314 | $4.59B |
| September 30, 2025 | 4,355 | $4.93B |
| June 30, 2025 | 4,397 | $4.78B |
| March 31, 2025 | 4,437 | $4.46B |
| December 31, 2024 | 4,461 | $4.19B |
| September 30, 2024 | 4,490 | $3.50B |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is