RIAD4522: Second Itemized Adjustment to Allowance for Loan and Lease Losses (4815)
RIAD4522 is the call report code for second 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 $52.7M; the median among the 9 with a nonzero amount was $2K. The largest value reported for Q2 2026 (year to date) was $44.4M, by Nicolet National 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 second line of 'Adjustments to Allowance for Loan and Lease Losses (4815)'.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIAD4522 sits on the call report
| Code | RIAD4522 (prefix RIAD, item 4522) |
|---|---|
| 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 | RIAD4522 |
|---|---|---|
| Nicolet National Bank | Green Bay, WI | $44.4M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $5.0M |
| Cornerstone Bank | Spencer, MA | $4.4M |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $3.0M |
| First Western Bank | Booneville, AR | $2K |
| The Readlyn Savings Bank | Readlyn, IA | -$2K |
| Lake Forest Bank & Trust Company, N.A. | Lake Forest, IL | -$141K |
| JPMorgan Chase Bank, N.A. | Columbus, OH | -$1.0M |
| Seattle Bank | Seattle, WA | -$3.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $52.7M |
| March 31, 2026 | 4,336 | $53.9M |
| December 31, 2025 | 4,394 | $36.1M |
| September 30, 2025 | 4,435 | $33.3M |
| June 30, 2025 | 4,477 | $30.9M |
| March 31, 2025 | 4,519 | $16.5M |
| December 31, 2024 | 4,543 | $65.0M |
| September 30, 2024 | 4,572 | $2.8M |
Related
All codes on Schedule RI-E · All call report schedules · Find the code for a loan type · What a call report is