RCONK107: Loan Modifications to Borrowers Experiencing Financial Difficulty 1-4 Family Residential Construction Loans -Nonaccrual
RCONK107 is the call report code for loan modifications to borrowers experiencing financial difficulty 1-4 family residential construction loans -nonaccrual, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 4,297 banks reported it, totaling $66.5M; the median among the 23 with a nonzero amount was $660K. The largest value reported for Q2 2026 was $14.8M, by Republic Bank of Chicago.
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.Report in the appropriate column all loans secured by real estate for the purpose of constructing 1-4 family residential properties included in item 1.a.(1) of this schedule that have been restructured in troubled debt restructurings and, under their modified repayment terms, are past due 30 days or more or are in nonaccrual status as of the report date.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK107 sits on the call report
| Code | RCONK107 (prefix RCON, item K107) |
|---|---|
| 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 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2011 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONK107 |
|---|---|---|
| Republic Bank of Chicago | Oak Brook, IL | $14.8M |
| FirstBank | Nashville, TN | $13.7M |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $10.0M |
| Mutualone Bank | Framingham, MA | $9.7M |
| Meridian Bank | Malvern, PA | $4.2M |
| SouthState Bank, N.A. | Winter Haven, FL | $4.1M |
| First Interstate Bank | Billings, MT | $1.7M |
| Banc of California | Los Angeles, CA | $1.5M |
| PNC Bank, N.A. | Wilmington, DE | $866K |
| BancFirst | Oklahoma City, OK | $736K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $66.5M |
| March 31, 2026 | 1,026 | $43.7M |
| December 31, 2025 | 4,394 | $81.2M |
| September 30, 2025 | 1,077 | $54.6M |
| June 30, 2025 | 4,477 | $108.7M |
| March 31, 2025 | 1,113 | $90.0M |
| December 31, 2024 | 4,543 | $55.3M |
| September 30, 2024 | 1,139 | $34.2M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is