RCONK164: Loan Modifications to Borrowers Experiencing Financial Difficulty - Commercial and Industrial Loans: to Non-u.s. Addressees (Domicile)
RCONK164 is the call report code for loan modifications to borrowers experiencing financial difficulty - commercial and industrial loans: to non-u.s. addressees (domicile), reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 719 banks reported it, totaling $258K. The largest value reported for Q2 2026 was $258K, by Cornerstone Bank.
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 commercial and industrial loans to non-U.S. addressees (as defined for Schedule RC-C, part I, item 4.b) that have been restructured in troubled debt restructurings and are in compliance with their modified terms. Exclude from this item commercial and industrial loans to non-U.S. addressees restructured in troubled debt restructurings that, under their modified repayment terms, are past due 30 days or more or are in nonaccrual status (on the FFIEC 041, report in Schedule RC-N, item 4 and Memorandum items 1.e.(2) and 3.c)).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK164 sits on the call report
| Code | RCONK164 (prefix RCON, item K164) |
|---|---|
| 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 041 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2011 |
The same item under other prefixes
Item K164 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDK164 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONK164 |
|---|---|---|
| Cornerstone Bank | Spencer, MA | $258K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 719 | $258K |
| March 31, 2026 | 728 | $266K |
| December 31, 2025 | 744 | $0 |
| September 30, 2025 | 748 | $0 |
| June 30, 2025 | 764 | $0 |
| March 31, 2025 | 776 | $0 |
| December 31, 2024 | 780 | $0 |
| September 30, 2024 | 782 | $0 |
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