RCONK158: Loan Modifications to Borrowers Experiencing Financial Difficulty - Construction, Land Development, and Other Land Loans: 1 - 4 Family Residential Construction Loans
RCONK158 is the call report code for loan modifications to borrowers experiencing financial difficulty - construction, land development, and other land loans: 1 - 4 family residential construction loans, reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 4,297 banks reported it, totaling $178.4M; the median among the 47 with a nonzero amount was $557K. The largest value reported for Q2 2026 was $41.0M, by Manufacturers and Traders Trust Company.
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 all loans secured by real estate for the purpose of constructing 1-4 family residential properties (as defined for Schedule RC-C, part I, item 1.a.(1), column B) that have been restructured in troubled debt restructurings and are in compliance with their modified terms. Exclude from this item 1-4 family construction loans restructured in troubled debt restructurings that, under their modified repayment terms, are past due 30 days or more or are in nonaccrual status (report in Schedule RC-N, item 1.a.(1) and Memorandum item 1.a.(1)).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK158 sits on the call report
| Code | RCONK158 (prefix RCON, item K158) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-C, Part I, Loans and Leases |
| 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 | RCONK158 |
|---|---|---|
| Manufacturers and Traders Trust Company | Buffalo, NY | $41.0M |
| Northern Bank & Trust Company | Woburn, MA | $32.5M |
| The Huntington National Bank | Columbus, OH | $18.5M |
| Planters Bank, Inc. | Hopkinsville, KY | $15.1M |
| MidFirst Bank | Oklahoma City, OK | $14.6M |
| EagleBank | Bethesda, MD | $10.6M |
| PlainsCapital Bank | University Park, TX | $8.7M |
| PNC Bank, N.A. | Wilmington, DE | $6.6M |
| U.S. Bank N.A. | Cincinnati, OH | $5.4M |
| Banner Bank | Walla Walla, WA | $3.9M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $178.4M |
| March 31, 2026 | 1,026 | $118.1M |
| December 31, 2025 | 4,394 | $142.4M |
| September 30, 2025 | 1,077 | $167.3M |
| June 30, 2025 | 4,477 | $215.1M |
| March 31, 2025 | 1,113 | $130.2M |
| December 31, 2024 | 4,543 | $187.0M |
| September 30, 2024 | 1,139 | $95.2M |
Related
All codes on Schedule RC-C, Part I · All call report schedules · Find the code for a loan type · What a call report is