RCONK109: Loan Modifications to Borrowers Experiencing Financial Difficulty Other Construction Loans and All Land Development and Other Land Loans: Past Due 90 Days or More and Still Accruing
RCONK109 is the call report code for loan modifications to borrowers experiencing financial difficulty other construction loans and all land development and other land loans: past due 90 days or more and still accruing, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 4,297 banks reported it, totaling $28.4M; the median among the 5 with a nonzero amount was $1.8M. The largest value reported for Q2 2026 was $23.0M, by Wells Fargo 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.Report in the appropriate column all construction loans for purposes other than constructing 1-4 family residential properties, all land development loans, and all other land loans included in item 1.a.(2) 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 RCONK109 sits on the call report
| Code | RCONK109 (prefix RCON, item K109) |
|---|---|
| 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 | RCONK109 |
|---|---|---|
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $23.0M |
| Bank of America, N.A. | Charlotte, NC | $2.0M |
| Pendleton Community Bank, Inc. | Franklin, WV | $1.8M |
| BankPlus | Belzoni, MS | $1.5M |
| WesBanco Bank, Inc. | Wheeling, WV | $122K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $28.4M |
| March 31, 2026 | 1,026 | $15.0M |
| December 31, 2025 | 4,394 | $2.0M |
| September 30, 2025 | 1,077 | $1.1M |
| June 30, 2025 | 4,477 | $2.9M |
| March 31, 2025 | 1,113 | $0 |
| December 31, 2024 | 4,543 | $427K |
| September 30, 2024 | 1,139 | $561K |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is