RCONK104: Portions of Covered Loans and Leases That Is Protected by FDIC Loss-sharing Agreements: Nonaccrual
RCONK104 is the call report code for portions of covered loans and leases that is protected by fdic loss-sharing agreements: nonaccrual, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 4,217 banks reported it, totaling $3.8M; the median among the 3 with a nonzero amount was $355K. The largest value reported for Q2 2026 was $3.4M, by Dream First Bank, N.A.
Definition
Report the maximum amount recoverable from the FDIC under loss-sharing agreements covering the past due and nonaccrual loans and leases reported in Schedule RC-N, items 11.a.(1)(a) through 11.e, above beyond the amount that has already been reflected in the measurement of the reporting bank's indemnification asset, which represents the right to receive payments from the FDIC under the loss-sharing agreement.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK104 sits on the call report
| Code | RCONK104 (prefix RCON, item K104) |
|---|---|
| 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 | 2011 |
The same item under other prefixes
Item K104 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDK104 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONK104 |
|---|---|---|
| Dream First Bank, N.A. | Syracuse, KS | $3.4M |
| Anchor Bank | Palm Beach Gardens, FL | $355K |
| Newtek Bank, N.A. | Miami, FL | $1K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $3.8M |
| March 31, 2026 | 4,256 | $397K |
| December 31, 2025 | 4,314 | $402K |
| September 30, 2025 | 4,355 | $434K |
| June 30, 2025 | 4,397 | $2.8M |
| March 31, 2025 | 4,437 | $928K |
| December 31, 2024 | 4,461 | $2.3M |
| September 30, 2024 | 4,490 | $1.7M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is