RCONK166: Itemize Loans Secured by Farmland That Exceed 10 Percent of Total Loan Modifications to Borrowers Experiencing Financial Difficulty That Are in Compliance with Their Modified Terms
RCONK166 is the call report code for itemize loans secured by farmland that exceed 10 percent of total loan modifications to borrowers experiencing financial difficulty that are in compliance with their modified terms, reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 4,297 banks reported it, totaling $297.6M; the median among the 191 with a nonzero amount was $527K. The largest value reported for Q2 2026 was $78.0M, by Fifth Third 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 portion of 'Loans secured by farmland' within 'All other loans' that have been restructured in troubled debt restructurings and are in compliance with their modified terms, and the dollar amount of loans in such category, that exceeds 10 percent of total loans restructured in troubled debt restructurings that are in compliance with their modified terms (i.e., 10 percent of the sum of Schedule RC-C, part I, Memorandum items 1.a through 1.e plus Memorandum item 1.f).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK166 sits on the call report
| Code | RCONK166 (prefix RCON, item K166) |
|---|---|
| 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 | RCONK166 |
|---|---|---|
| Fifth Third Bank, N.A. | Cincinnati, OH | $78.0M |
| Central Bank Illinois | Geneseo, IL | $10.0M |
| Northstar Bank | Bad Axe, MI | $9.8M |
| Hills Bank and Trust Company | Hills, IA | $6.2M |
| Cusb Bank | Cresco, IA | $6.0M |
| Choice Financial Group | Fargo, ND | $5.9M |
| South Central Bank, Inc. | Glasgow, KY | $5.5M |
| The Security National Bank of Sioux City, Iowa | Sioux City, IA | $5.5M |
| Farmers Bank & Trust | Great Bend, KS | $4.8M |
| Unity Bank | Augusta, WI | $4.8M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $297.6M |
| March 31, 2026 | 1,026 | $59.7M |
| December 31, 2025 | 4,394 | $223.9M |
| September 30, 2025 | 1,077 | $62.0M |
| June 30, 2025 | 4,477 | $217.2M |
| March 31, 2025 | 1,114 | $83.3M |
| December 31, 2024 | 4,543 | $238.6M |
| September 30, 2024 | 1,140 | $66.8M |
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