RIADB507: Restatements Due to Corrections of Material Accounting Errors and Changes in Accounting Principles
RIADB507 is the call report code for restatements due to corrections of material accounting errors and changes in accounting principles, reported on Schedule RI-A, Changes in Bank Equity Capital. For Q2 2026 (year to date), 4,297 banks reported it, totaling $198.5M; the median among the 91 with a nonzero amount was $2K. The largest value reported for Q2 2026 (year to date) was $197.0M, by Manufacturers and Traders Trust Company.
Definition
Includes the sum of all corrections, net of applicable income taxes, resulting from material accounting errors which were made in prior years' Reports of Condition and Income and not corrected by the filing of an amended report for the period in which the error was made and the cumulative effect, net of applicable income taxes, of those changes in accounting principles adopted during the calendar year-to-date reporting period that were applied retroactively and for which prior years' financial statements were restated. Include only those corrections that result from:
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADB507 sits on the call report
| Code | RIADB507 (prefix RIAD, item B507) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI-A, Changes in Bank Equity Capital |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 2001 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADB507 |
|---|---|---|
| Manufacturers and Traders Trust Company | Buffalo, NY | $197.0M |
| Kleberg Bank, N.A. | Kingsville, TX | $1.5M |
| American Bank and Trust Company, N.A. | Davenport, IA | $1.5M |
| Pathfinder Bank | Oswego, NY | $721K |
| Farmers & Merchants Bank | Eatonton, GA | $688K |
| Pentucket Bank | Haverhill, MA | $423K |
| Hendricks County Bank and Trust Company | Brownsburg, IN | $378K |
| Marathon Bank | Wausau, WI | $329K |
| Newburyport Five Cents Savings Bank | Newburyport, MA | $277K |
| The Bank, N.A. | McAlester, OK | $246K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $198.5M |
| March 31, 2026 | 4,336 | $190.4M |
| December 31, 2025 | 4,394 | -$1.52B |
| September 30, 2025 | 4,435 | -$5.6M |
| June 30, 2025 | 4,477 | -$3.2M |
| March 31, 2025 | 4,519 | -$106K |
| December 31, 2024 | 4,543 | -$315.6M |
| September 30, 2024 | 4,572 | -$257.7M |
Related
All codes on Schedule RI-A · All call report schedules · Find the code for a loan type · What a call report is