RCONK168: Itemize Loans to Finance Agricultural Production and Other Loans to Farmers That Exceed 10 Percent of Total Loan Modifications to Borrowers Experiencing Financial Difficulty That Are in Compliance with Their Modified Terms
RCONK168 is the call report code for itemize loans to finance agricultural production and other loans to farmers 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, 3,135 banks reported it, totaling $139.5M; the median among the 119 with a nonzero amount was $416K. The largest value reported for Q2 2026 was $29.4M, by Columbia 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 portion of 'Loans to finance agricultural production and other loans to farmers' 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). On the FFIEC 041, for: - Banks with $300 million or more in total assets and - Banks with less than $300 million in total assets that have loans to finance agricultural production and other loans to farmers (Schedule RC-C, part I, item 3) exceeding five percent of total loans,
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK168 sits on the call report
| Code | RCONK168 (prefix RCON, item K168) |
|---|---|
| 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 K168 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDK168 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONK168 |
|---|---|---|
| Columbia Bank | Lake Oswego, OR | $29.4M |
| First Interstate Bank | Billings, MT | $17.4M |
| Choice Financial Group | Fargo, ND | $7.0M |
| Citizens Business Bank, N.A. | Ontario, CA | $6.0M |
| Northwest Bank | Spencer, IA | $5.2M |
| Cusb Bank | Cresco, IA | $3.8M |
| Dacotah Bank | Aberdeen, SD | $3.6M |
| Bravera Bank | Dickinson, ND | $3.6M |
| Maquoketa State Bank | Maquoketa, IA | $3.3M |
| The Security National Bank of Sioux City, Iowa | Sioux City, IA | $2.7M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 3,135 | $139.5M |
| March 31, 2026 | 813 | $54.1M |
| December 31, 2025 | 3,160 | $105.3M |
| September 30, 2025 | 846 | $62.5M |
| June 30, 2025 | 3,229 | $115.6M |
| March 31, 2025 | 878 | $59.6M |
| December 31, 2024 | 3,227 | $139.8M |
| September 30, 2024 | 889 | $104.4M |
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