RCONK161: Loan Modifications to Borrowers Experiencing Financial Difficulty - Construction, Land Development, and Other Land Loans: Secured by Nonfarm Nonresidential Properties: Loans Secured by Owner-occupied Nonfarm Nonresidential Properties
RCONK161 is the call report code for loan modifications to borrowers experiencing financial difficulty - construction, land development, and other land loans: secured by nonfarm nonresidential properties: loans secured by owner-occupied nonfarm nonresidential properties, reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 4,297 banks reported it, totaling $1.83B; the median among the 512 with a nonzero amount was $706K. The largest value reported for Q2 2026 was $166.0M, by Morgan Stanley 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 all loans secured by owner-occupied nonfarm nonresidential properties (as defined for Schedule RC-C, part I, item 1.e.(1), column B) that have been restructured in troubled debt restructurings and are in compliance with their modified terms. Exclude from this item loans secured by owneroccupied nonfarm nonresidential properties 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.e.(1) and Memorandum item 1.d.(1)).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK161 sits on the call report
| Code | RCONK161 (prefix RCON, item K161) |
|---|---|
| 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 | RCONK161 |
|---|---|---|
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $166.0M |
| Truist Bank | Charlotte, NC | $132.0M |
| Valley National Bank | Passaic, NJ | $64.9M |
| First-Citizens Bank & Trust Company | Raleigh, NC | $53.0M |
| Israel Discount Bank of New York | New York, NY | $47.5M |
| Poppy Bank | Santa Rosa, CA | $45.6M |
| PNC Bank, N.A. | Wilmington, DE | $39.7M |
| The Huntington National Bank | Columbus, OH | $37.4M |
| Forbright Bank | Potomac, MD | $36.2M |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $35.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $1.83B |
| March 31, 2026 | 1,026 | $1.40B |
| December 31, 2025 | 4,394 | $1.87B |
| September 30, 2025 | 1,077 | $1.67B |
| June 30, 2025 | 4,477 | $2.28B |
| March 31, 2025 | 1,116 | $1.87B |
| December 31, 2024 | 4,543 | $2.42B |
| September 30, 2024 | 1,140 | $1.86B |
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