RCONL189: Portion of Loan Modifications to Borrowers Experiencing Financial Difficulty That Are in Compliance with Their Modified Terms and Are Guaranteed or Insured by the U.S. Government (Including the FDIC) (Included in Schedule Rc-c, Part I,
RCONL189 is the call report code for portion of loan modifications to borrowers experiencing financial difficulty that are in compliance with their modified terms and are guaranteed or insured by the u.s. government (including the fdic) (included in schedule rc-c, part i,, reported on Schedule RC-O, Other Data for Deposit Insurance Assessments. For Q2 2026, 98 banks reported it, totaling $224.8M; the median among the 29 with a nonzero amount was $1.3M. The largest value reported for Q2 2026 was $69.6M, by Western Alliance 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 on a fully consolidated basis the portion of loans restructured in troubled debt restructurings that are in compliance with their modified terms (included in Schedule RC-C, part I, Memorandum item 1) that is guaranteed or insured by the U.S. government, its agencies, or its government-sponsored agencies, including restructured loans guaranteed under FDIC loss-sharing agreements. Exclude restructured loans guaranteed or insured by state or local governments, state or local government agencies, foreign (non-U.S.) governments, and private agencies or organizations as well as restructured loans collateralized by securities issued by the U.S. government, including its agencies and its government-sponsored agencies. This item is to be completed on a fully consolidated basis by 'large institutions' and 'highly complex institutions.'
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONL189 sits on the call report
| Code | RCONL189 (prefix RCON, item L189) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-O, Other Data for Deposit Insurance Assessments |
| Reported on | FFIEC 041 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2012 |
The same item under other prefixes
Item L189 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDL189 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 50 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONL189 |
|---|---|---|
| Western Alliance Bank | Phoenix, AZ | $69.6M |
| Live Oak Banking Company | Wilmington, NC | $42.6M |
| EverBank, N.A. | Jacksonville, FL | $39.1M |
| Columbia Bank | Lake Oswego, OR | $27.9M |
| BankUnited, N.A. | Miami Lakes, FL | $7.5M |
| Ameris Bank | Atlanta, GA | $6.9M |
| BOKF, N.A. | Tulsa, OK | $6.7M |
| Stellar Bank | Houston, TX | $3.4M |
| Webster Bank, N.A. | Stamford, CT | $3.4M |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $3.3M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 98 | $224.8M |
| March 31, 2026 | 98 | $205.0M |
| December 31, 2025 | 101 | $210.5M |
| September 30, 2025 | 103 | $291.2M |
| June 30, 2025 | 102 | $253.0M |
| March 31, 2025 | 103 | $219.8M |
| December 31, 2024 | 105 | $223.1M |
| September 30, 2024 | 103 | $244.3M |
Related
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