RCONK256: Loan Modifications to Borrowers Experiencing Financial Difficulty - Commercial and Industrial Loans
RCONK256 is the call report code for loan modifications to borrowers experiencing financial difficulty - commercial and industrial loans, reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 4,217 banks reported it, totaling $2.97B; the median among the 702 with a nonzero amount was $368K. The largest value reported for Q2 2026 was $299.3M, by Webster 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 all commercial and industrial loans (as defined for Schedule RC-C, part I, item 4) that have been restructured in troubled debt restructurings and are in compliance with their modified terms. On the FFIEC 041, all banks should report the total of these restructured loans in Memorandum item 1.e, and banks with $300 million or more in total assets should also report in Memorandum items 1.e.(1) and (2) a breakdown of these restructured loans between those loans to U.S. and non-U.S. addressees. On the FFIEC 031, all banks should report a breakdown of these restructured loans between those to U.S. and non-U.S. addressees for the fully consolidated bank in Memorandum items 1.e.(1) and (2). Exclude commercial and industrial 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, item 4 and Memorandum item 1.e).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK256 sits on the call report
| Code | RCONK256 (prefix RCON, item K256) |
|---|---|
| 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 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONK256 |
|---|---|---|
| Webster Bank, N.A. | Stamford, CT | $299.3M |
| First Horizon Bank | Memphis, TN | $143.1M |
| Israel Discount Bank of New York | New York, NY | $101.0M |
| Western Alliance Bank | Phoenix, AZ | $91.0M |
| Commerce Bank | Kansas City, MO | $86.5M |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $82.4M |
| CIBC Bank USA | Chicago, IL | $81.0M |
| Hancock Whitney Bank | Gulfport, MS | $79.1M |
| Live Oak Banking Company | Wilmington, NC | $67.9M |
| Woodforest National Bank | The Woodlands, TX | $67.4M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $2.97B |
| March 31, 2026 | 947 | $2.17B |
| December 31, 2025 | 4,314 | $3.06B |
| September 30, 2025 | 997 | $2.45B |
| June 30, 2025 | 4,397 | $2.87B |
| March 31, 2025 | 1,035 | $2.55B |
| December 31, 2024 | 4,461 | $2.79B |
| September 30, 2024 | 1,058 | $2.12B |
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