Call report code · Schedule RC-R, Part II
RCONS427: Loans and Leases Held for Sale, Exposures Past Due 90 Days or More or on Nonaccrual - 50 Pct Risk Weight Category
RCONS427 is the call report code for loans and leases held for sale, exposures past due 90 days or more or on nonaccrual - 50 pct risk weight category, reported on Schedule RC-R, Part II, Risk-Weighted Assets. For Q2 2026, 2,407 banks reported it, totaling $6.6M; the median among the 3 with a nonzero amount was $975K. The largest value reported for Q2 2026 was $5.1M, by Horizon Bank.
Where RCONS427 sits on the call report
| Code | RCONS427 (prefix RCON, item S427) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-R, Part II, Risk-Weighted Assets |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2015 |
The same item under other prefixes
Item S427 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDS427 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 77 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONS427 |
|---|---|---|
| Horizon Bank | Michigan City, IN | $5.1M |
| Gateway First Bank | Jenks, OK | $975K |
| Amalgamated Bank | New York, NY | $459K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 2,407 | $6.6M |
| March 31, 2026 | 761 | $459K |
| December 31, 2025 | 2,595 | $930K |
| September 30, 2025 | 810 | $459K |
| June 30, 2025 | 2,683 | $459K |
| March 31, 2025 | 830 | $989K |
| December 31, 2024 | 2,763 | $7.0M |
| September 30, 2024 | 855 | $989K |
Related
All codes on Schedule RC-R, Part II · All call report schedules · Find the code for a loan type · What a call report is