RCONK132: Itemize Loan Modifications to Borrowers Experiencing Financial Difficulty Secured by Farmland in Domestic Offices Included in All Other Loans: Nonaccrual
RCONK132 is the call report code for itemize loan modifications to borrowers experiencing financial difficulty secured by farmland in domestic offices included in all other 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 $99.6M; the median among the 76 with a nonzero amount was $400K. The largest value reported for Q2 2026 was $27.8M, by Columbia Bank.
Definition
Report in the appropriate column all other loans that cannot properly be reported in Memorandum items 1.a through 1.e above 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. Include in the appropriate column of this item all loans in the following categories 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 RCONK132 sits on the call report
| Code | RCONK132 (prefix RCON, item K132) |
|---|---|
| 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 | RCONK132 |
|---|---|---|
| Columbia Bank | Lake Oswego, OR | $27.8M |
| First Interstate Bank | Billings, MT | $10.7M |
| Midamerica National Bank | Canton, IL | $5.6M |
| Nicolet National Bank | Green Bay, WI | $4.6M |
| Longview Community Bank | Mount Pulaski, IL | $3.6M |
| Hiawatha National Bank | Hager City, WI | $3.0M |
| Minnwest Bank | Redwood Falls, MN | $2.9M |
| SNB Bank, N.A. | Shattuck, OK | $2.6M |
| First Financial Bank | El Dorado, AR | $2.5M |
| First Guaranty Bank | Hammond, LA | $2.4M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $99.6M |
| March 31, 2026 | 1,026 | $61.5M |
| December 31, 2025 | 4,394 | $91.6M |
| September 30, 2025 | 1,077 | $36.6M |
| June 30, 2025 | 4,477 | $70.0M |
| March 31, 2025 | 1,114 | $27.3M |
| December 31, 2024 | 4,543 | $54.8M |
| September 30, 2024 | 1,141 | $22.6M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is