RIADB522: Balance Most Recently Reported for the December 31, 2000, Reports of Condition and Income(i.e., After Adjustments from Amended Report of Income)
RIADB522 is the call report code for balance most recently reported for the december 31, 2000, reports of condition and income(i.e., after adjustments from amended report of income), reported on Schedule RI-B, Part II, Changes in Allowances for Credit Losses. For Q2 2026, 4,297 banks reported it, totaling $219.77B; the median among the 4,193 with a nonzero amount was $3.0M. The largest value reported for Q2 2026 was $25.54B, by JPMorgan Chase Bank, N.A.
Definition
As of 12/31/2023, ASU 2016-13 'Measurement of Credit Losses on Financial Instruments,' was effective for all institutions. Includes the balance of the bank's allowance for loan and lease losses as reported in the Reports of Condition and Income for the previous calendar year-end after the effect of all corrections and adjustments to the allowance for loan and lease losses that were made in any amended report(s) for the previous calendar year-end. Banks that reported an allowance for credit losses in Schedule RI-B, part II, in their December 31, 2000, Reports of Condition and Income that included allowances for loan and lease losses and for credit losses on off-balance sheet credit exposures should report only the allowance for loan and lease losses in this item in each report for 2001.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADB522 sits on the call report
| Code | RIADB522 (prefix RIAD, item B522) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI-B, Part II, Changes in Allowances for Credit Losses |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2001 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADB522 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $25.54B |
| Capital One, N.A. | McLean, VA | $23.41B |
| Citibank, N.A. | Sioux Falls, SD | $17.16B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $13.81B |
| Bank of America, N.A. | Charlotte, NC | $13.19B |
| Synchrony Bank | Draper, UT | $10.18B |
| U.S. Bank N.A. | Cincinnati, OH | $7.60B |
| American Express National Bank | Sandy, UT | $5.85B |
| Truist Bank | Charlotte, NC | $5.03B |
| PNC Bank, N.A. | Wilmington, DE | $4.41B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $219.77B |
| March 31, 2026 | 4,336 | $220.34B |
| December 31, 2025 | 4,394 | $212.69B |
| September 30, 2025 | 4,435 | $213.01B |
| June 30, 2025 | 4,477 | $213.59B |
| March 31, 2025 | 4,519 | $222.48B |
| December 31, 2024 | 4,543 | $217.50B |
| September 30, 2024 | 4,572 | $217.54B |
Related
All codes on Schedule RI-B, Part II · All call report schedules · Find the code for a loan type · What a call report is