RIADB527: Second Itemized Restatement Due to Corrections of Material Accounting Errors and Changes in Accounting Principles from Prior Years
RIADB527 is the call report code for second itemized restatement 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 $442K; the median among the 4 with a nonzero amount was -$1K. The largest value reported for Q2 2026 (year to date) was $499K, by American Bank and Trust Company, N.A.
Definition
Itemize and describe in item the dollar amount of each correction of a material accounting error and cumulative effect of a change in accounting principles, net of applicable income taxes, that is included in Schedule RI-A, item 2 (B507). If Schedule RI-A, item 2 (B507), includes more than two accounting error corrections and accounting principle changes, report the additional corrections and cumulative effects in Schedule RI-E, item 7, below.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADB527 sits on the call report
| Code | RIADB527 (prefix RIAD, item B527) |
|---|---|
| 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 | RIADB527 |
|---|---|---|
| American Bank and Trust Company, N.A. | Davenport, IA | $499K |
| Cedar Hill National Bank | Charlotte, NC | $2K |
| Concordia Bank & Trust Company | Vidalia, LA | -$4K |
| Alliance Bank Central Texas | Woodway, TX | -$55K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $442K |
| March 31, 2026 | 4,336 | $441K |
| December 31, 2025 | 4,394 | $462K |
| September 30, 2025 | 4,435 | -$17K |
| June 30, 2025 | 4,477 | -$24K |
| March 31, 2025 | 4,519 | -$13K |
| December 31, 2024 | 4,543 | -$35.6M |
| September 30, 2024 | 4,572 | $28.9M |
Related
All codes on Schedule RI-E · All call report schedules · Find the code for a loan type · What a call report is