RCONK192: Assets Covered by Loss-sharing Agreements with the FDIC: Other Real Estate Owned-portion of Covered Other Real Estate Owned That Is Protected by FDIC Loss-sharing Agreements
RCONK192 is the call report code for assets covered by loss-sharing agreements with the fdic: other real estate owned-portion of covered other real estate owned that is protected by fdic loss-sharing agreements, reported on Schedule RC-M, Memoranda. For Q2 2026, 935 banks reported it, totaling $0.
Definition
Report the maximum amount recoverable from the FDIC under loss-sharing agreements covering the other real estate owned reported in Schedule RC-M, items 13.b.(1) through (5) on the FFIEC 041, and in Schedule RC-M, items 13.b.(1) through (6) on the FFIEC 031, beyond the amount that has already been reflected in the measurement of the reporting bank's indemnification asset, which represents the right to receive payments from the FDIC under the loss-sharing agreement. In general, the maximum amount recoverable from the FDIC on covered other real estate owned is the carrying amount of the other real estate, as reported in the preceding Schedule RC-M items, multiplied by the currently applicable loss coverage rate (e.g., 80 percent or 95 percent).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK192 sits on the call report
| Code | RCONK192 (prefix RCON, item K192) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-M, Memoranda |
| Reported on | FFIEC 031, 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 K192 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDK192 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 935 | $0 |
| March 31, 2026 | 946 | $0 |
| December 31, 2025 | 987 | $0 |
| September 30, 2025 | 997 | $0 |
| June 30, 2025 | 1,015 | $0 |
| March 31, 2025 | 1,030 | $0 |
| December 31, 2024 | 1,053 | $0 |
| September 30, 2024 | 1,057 | $0 |
Related
All codes on Schedule RC-M · All call report schedules · Find the code for a loan type · What a call report is