RCONK165: Loan Modifications to Borrowers Experiencing Financial Difficulty - All Other Loans
RCONK165 is the call report code for loan modifications to borrowers experiencing financial difficulty - all other loans, reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 4,217 banks reported it, totaling $1.97B; the median among the 618 with a nonzero amount was $161K. The largest value reported for Q2 2026 was $491.1M, by Sallie Mae 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 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 are in compliance with their modified terms. Exclude from this item all other 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). Include in this item loans in the following categories that have been restructured in troubled debt restructurings and are in compliance with their modified terms:
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK165 sits on the call report
| Code | RCONK165 (prefix RCON, item K165) |
|---|---|
| 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, 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 K165 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDK165 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONK165 |
|---|---|---|
| Sallie Mae Bank | Salt Lake City, UT | $491.1M |
| Barclays Bank Delaware | Wilmington, DE | $296.0M |
| Comenity Capital Bank | Draper, UT | $165.5M |
| Comenity Bank | Wilmington, DE | $98.2M |
| First National Bank of Omaha | Omaha, NE | $89.9M |
| Merrick Bank | South Jordan, UT | $66.3M |
| TD Bank USA, N.A. | Wilmington, DE | $54.7M |
| The Park National Bank | Newark, OH | $38.1M |
| Columbia Bank | Lake Oswego, OR | $35.3M |
| Happen Bank, N.A. | Lehi, UT | $33.8M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $1.97B |
| March 31, 2026 | 951 | $1.60B |
| December 31, 2025 | 4,314 | $1.81B |
| September 30, 2025 | 1,003 | $2.56B |
| June 30, 2025 | 4,397 | $2.85B |
| March 31, 2025 | 1,033 | $2.58B |
| December 31, 2024 | 4,461 | $2.82B |
| September 30, 2024 | 1,059 | $2.48B |
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