RIADB526: First Itemized Statement Due to Corrections of Material Accounting Errors and Changes in Accounting Principles from Prior Years
RIADB526 is the call report code for first itemized statement due to corrections of material accounting errors and changes in accounting principles from prior years, reported on Schedule RI-E, Explanations. For Q2 2026 (year to date), 4,297 banks reported it, totaling $197.1M; the median among the 87 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 amount of net gains (losses) on sales and other disposals of assets not required to be reported elsewhere in the income statement (Schedule RI). Include net gains (losses) on sales and other disposals of premises and fixed assets, personal property acquired for debts previously contracted (such as automobiles, boats, equipment, and appliances), and coins, art, and other similar assets. Do not include net gains (losses) on sales and other disposals of loans and leases (either directly or through securitization), other real estate owned, securities, and trading assets (report these net gains (losses) in the appropriate items of Schedule RI).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADB526 sits on the call report
| Code | RIADB526 (prefix RIAD, item B526) |
|---|---|
| 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 | 2001 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADB526 |
|---|---|---|
| Manufacturers and Traders Trust Company | Buffalo, NY | $197.0M |
| Kleberg Bank, N.A. | Kingsville, TX | $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 |
| Cedar Hill National Bank | Charlotte, NC | $137K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $197.1M |
| March 31, 2026 | 4,336 | $198.1M |
| December 31, 2025 | 4,394 | -$1.52B |
| September 30, 2025 | 4,435 | -$5.4M |
| June 30, 2025 | 4,477 | -$3.1M |
| March 31, 2025 | 4,519 | $80K |
| December 31, 2024 | 4,543 | -$279.8M |
| September 30, 2024 | 4,572 | -$286.5M |
Related
All codes on Schedule RI-E · All call report schedules · Find the code for a loan type · What a call report is