RCONK259: Loan Modifications to Borrowers Experiencing Financial Difficulty: Commercial and Industrial Loans - Nonaccrual
RCONK259 is the call report code for loan modifications to borrowers experiencing financial difficulty: commercial and industrial loans - nonaccrual, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 4,217 banks reported it, totaling $1.16B; the median among the 476 with a nonzero amount was $352K. The largest value reported for Q2 2026 was $123.8M, 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 included in item 4 of this schedule that have been restructured in troubled debt restructurings and, under their modified repayment terms, are past due 30 days or more or are in nonaccrual status as of the report date. 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).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK259 sits on the call report
| Code | RCONK259 (prefix RCON, item K259) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets |
| 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 | RCONK259 |
|---|---|---|
| Webster Bank, N.A. | Stamford, CT | $123.8M |
| CIBC Bank USA | Chicago, IL | $59.8M |
| Sunflower Bank, N.A. | Dallas, TX | $51.8M |
| Texas Capital Bank | Dallas, TX | $49.8M |
| 1st Source Bank | South Bend, IN | $40.7M |
| Woodforest National Bank | The Woodlands, TX | $35.7M |
| Israel Discount Bank of New York | New York, NY | $34.6M |
| BankUnited, N.A. | Miami Lakes, FL | $29.3M |
| Univest Bank and Trust Co. | Hilltown, PA | $26.2M |
| Bank of Hope | Los Angeles, CA | $25.8M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $1.16B |
| March 31, 2026 | 946 | $864.9M |
| December 31, 2025 | 4,314 | $1.12B |
| September 30, 2025 | 997 | $1.17B |
| June 30, 2025 | 4,397 | $1.43B |
| March 31, 2025 | 1,031 | $1.02B |
| December 31, 2024 | 4,461 | $1.30B |
| September 30, 2024 | 1,057 | $918.7M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is