RCONK140: Itemize Loan Modifications to Borrowers Experiencing Financial Difficulty to Finance Agricultural Production and Other Loans to Farmers Included in All Other Loans: Nonaccrual
RCONK140 is the call report code for itemize loan modifications to borrowers experiencing financial difficulty to finance agricultural production and other loans to farmers included in all other loans: nonaccrual, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 3,135 banks reported it, totaling $45.9M; the median among the 49 with a nonzero amount was $131K. The largest value reported for Q2 2026 was $22.4M, 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 RCONK140 sits on the call report
| Code | RCONK140 (prefix RCON, item K140) |
|---|---|
| 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 K140 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDK140 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONK140 |
|---|---|---|
| Columbia Bank | Lake Oswego, OR | $22.4M |
| Glacier Bank | Kalispell, MT | $5.3M |
| First Northern Bank of Dixon | Dixon, CA | $2.1M |
| Arvest Bank | Fayetteville, AR | $2.1M |
| Isabella Bank | Mount Pleasant, MI | $1.9M |
| Minnwest Bank | Redwood Falls, MN | $1.4M |
| First Southern Bank | Florence, AL | $1.4M |
| Nicolet National Bank | Green Bay, WI | $1.2M |
| United National Bank | Cairo, GA | $1.1M |
| Union Bank & Trust Company | Monticello, AR | $906K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 3,135 | $45.9M |
| March 31, 2026 | 814 | $37.1M |
| December 31, 2025 | 3,160 | $43.6M |
| September 30, 2025 | 847 | $33.6M |
| June 30, 2025 | 3,229 | $70.1M |
| March 31, 2025 | 878 | $55.0M |
| December 31, 2024 | 3,226 | $48.9M |
| September 30, 2024 | 889 | $36.8M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is