RCONS580: Risk-weighted Assets for Purposes of Calculating the Allowance for Loan and Lease Losses 1.25 Percent Threshold
RCONS580 is the call report code for risk-weighted assets for purposes of calculating the allowance for loan and lease losses 1.25 percent threshold, reported on Schedule RC-R, Part II, Risk-Weighted Assets. For Q2 2026, 2,407 banks reported it, totaling $4.06T; the median among the 2,407 with a nonzero amount was $353.7M. The largest value reported for Q2 2026 was $72.33B, by First Horizon Bank.
Definition
As of 12/31/2023, ASU 2016-13 'Measurement of Credit Losses on Financial Instruments,' was effective for all institutions.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONS580 sits on the call report
| Code | RCONS580 (prefix RCON, item S580) |
|---|---|
| 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 S580 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDS580 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 77 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONS580 |
|---|---|---|
| First Horizon Bank | Memphis, TN | $72.33B |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $70.74B |
| Western Alliance Bank | Phoenix, AZ | $66.06B |
| Webster Bank, N.A. | Stamford, CT | $58.34B |
| SouthState Bank, N.A. | Winter Haven, FL | $54.77B |
| CIBC Bank USA | Chicago, IL | $52.23B |
| Columbia Bank | Lake Oswego, OR | $50.78B |
| SoFi Bank, N.A. | Cottonwood Heights, UT | $46.67B |
| Bank OZK | Little Rock, AR | $44.97B |
| Associated Bank, N.A. | Green Bay, WI | $41.05B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 2,407 | $4.06T |
| March 31, 2026 | 2,511 | $4.06T |
| December 31, 2025 | 2,595 | $4.17T |
| September 30, 2025 | 2,632 | $4.14T |
| June 30, 2025 | 2,683 | $4.11T |
| March 31, 2025 | 2,708 | $4.06T |
| December 31, 2024 | 2,763 | $4.07T |
| September 30, 2024 | 2,802 | $4.03T |
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