RIAD4521: First Itemized Adjustment to Allowance for Loan and Lease Losses (4815)
RIAD4521 is the call report code for first itemized adjustment to allowance for loan and lease losses (4815), reported on Schedule RI-E, Explanations. For Q2 2026 (year to date), 4,297 banks reported it, totaling $503.9M; the median among the 91 with a nonzero amount was $297K. The largest value reported for Q2 2026 (year to date) was $240.5M, by Pinnacle Bank.
Definition
As of 12/31/2023, ASU 2016-13 'Measurement of Credit Losses on Financial Instruments,' was effective for all institutions. The field prefixed by the mnemonic 'TEXT' is the name of the amount itemized as the first line of 'Adjustments to Allowance for Credit Losses (4815)'. If item 4815 includes more than two adjustments, report the additional adjustments in Schedule RI-E, item 9. If the effect of an adjustment is to reduce the bank's allowance for credit losses, enclose the dollar amount reported in parentheses.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIAD4521 sits on the call report
| Code | RIAD4521 (prefix RIAD, item 4521) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI-E, Explanations |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 1988 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIAD4521 |
|---|---|---|
| Pinnacle Bank | Nashville, TN | $240.5M |
| Citibank, N.A. | Sioux Falls, SD | $61.0M |
| Burke and Herbert Bank and Trust Company | Alexandria, VA | $27.6M |
| NBH Bank | Greenwood Village, CO | $20.8M |
| Nicolet National Bank | Green Bay, WI | $19.7M |
| HSBC Bank USA, N.A. | Tysons, VA | $17.8M |
| The Farmers National Bank of Canfield | Canfield, OH | $15.5M |
| Vallant Bank | Elberton, GA | $14.9M |
| The Park National Bank | Newark, OH | $14.4M |
| Investar Bank, N.A. | Baton Rouge, LA | $11.6M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $503.9M |
| March 31, 2026 | 4,336 | $156.4M |
| December 31, 2025 | 4,394 | $250.2M |
| September 30, 2025 | 4,435 | $107.2M |
| June 30, 2025 | 4,477 | $96.9M |
| March 31, 2025 | 4,519 | $53.1M |
| December 31, 2024 | 4,543 | -$69.2M |
| September 30, 2024 | 4,572 | -$12K |
Related
All codes on Schedule RI-E · All call report schedules · Find the code for a loan type · What a call report is