RIAD5409: Charge-offs on Loans to Finance Commercial Real Estate, Construction, and Land Development Activities Included in Items 4645, 4646, and 4644
RIAD5409 is the call report code for charge-offs on loans to finance commercial real estate, construction, and land development activities included in items 4645, 4646, and 4644, reported on Schedule RI-B, Part I, Charge-offs and Recoveries on Loans and Leases. For Q2 2026 (year to date), 4,297 banks reported it, totaling $63.9M; the median among the 26 with a nonzero amount was $434K. The largest value reported for Q2 2026 (year to date) was $42.4M, by Bank OZK.
Definition
Includes charge-offs on 'Loans to Finance Commercial Real Estate, Construction, and Land Development Activities (2746)' not secured by real estate. Also such loans are included in items 4645, 4646, and 4644. Excludes all real estate loans included in items 4651 and 4652.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIAD5409 sits on the call report
| Code | RIAD5409 (prefix RIAD, item 5409) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI-B, Part I, Charge-offs and Recoveries on Loans and Leases |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 1991 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIAD5409 |
|---|---|---|
| Bank OZK | Little Rock, AR | $42.4M |
| TD Bank, N.A. | Wilmington, DE | $5.5M |
| Merchants Bank of Indiana | Carmel, IN | $4.6M |
| Regions Bank | Birmingham, AL | $2.0M |
| The Huntington National Bank | Columbus, OH | $1.7M |
| First Financial Bank, N.A. | Terre Haute, IN | $1.1M |
| First Independence Bank | Detroit, MI | $796K |
| PNC Bank, N.A. | Wilmington, DE | $752K |
| First National Bank of Omaha | Omaha, NE | $699K |
| The Fidelity Bank | Fuquay Varina, NC | $686K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $63.9M |
| March 31, 2026 | 4,336 | $11.4M |
| December 31, 2025 | 4,394 | $71.4M |
| September 30, 2025 | 4,435 | $61.0M |
| June 30, 2025 | 4,477 | $17.1M |
| March 31, 2025 | 4,519 | $8.2M |
| December 31, 2024 | 4,543 | $85.4M |
| September 30, 2024 | 4,572 | $42.7M |
Related
All codes on Schedule RI-B, Part I · All call report schedules · Find the code for a loan type · What a call report is