RIADG377: Construction, Land Development, and Other Land Loans in Domestic Offices with Interest Reserves: Amount of Interest Capitalized from Interest Reserves on Construction, Land Development, and Other Land Loans That Is Included in Interest and Fee Income on Loans During the Quarter (Included in Schedule Ri, Item 1.A.(1)(A)(2))
RIADG377 is the call report code for construction, land development, and other land loans in domestic offices with interest reserves: amount of interest capitalized from interest reserves on construction, land development, and other land loans that is included in interest and fee income on loans during the quarter (included in schedule ri, item 1.a.(1)(a)(2)), reported on Schedule RC-C, Part I, Loans and Leases. For Q2 2026, 1,301 banks reported it, totaling $248.1M; the median among the 81 with a nonzero amount was $524K. The largest value reported for Q2 2026 was $85.2M, by Bank OZK.
Definition
Report the amount of interest advanced to borrowers on construction loans (as defined for Schedule RC-C, part I, item 1.a, column B) that has been capitalized into the borrowers' loan balances through the use of interest reserves (including interest advanced on new construction loans granted for the purpose of paying interest on existing construction loans when the loans are secured by the same real estate) and included in interest and fee income during the quarter on 'All other loans secured by real estate' (Schedule RI, item 1.a.(1)(b), on the FFIEC 041, Schedule RI, item 1.a.(1)(a)(2) on the FFIEC 031). The amount of capitalized interest included in interest income during the quarter should be reduced by amounts reversed against interest during the quarter.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADG377 sits on the call report
| Code | RIADG377 (prefix RIAD, item G377) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RC-C, Part I, Loans and Leases |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2009 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADG377 |
|---|---|---|
| Bank OZK | Little Rock, AR | $85.2M |
| United Bank | Fairfax, VA | $19.4M |
| Third Coast Bank | Humble, TX | $13.5M |
| International Bank of Commerce | Laredo, TX | $12.7M |
| Axos Bank | San Diego, CA | $11.2M |
| Ponce Bank, N.A. | Bronx, NY | $10.4M |
| Bank of Utah | Ogden, UT | $9.8M |
| Centier Bank | Merrillville, IN | $7.7M |
| First United Bank and Trust Company | Durant, OK | $7.6M |
| Colorado Federal Savings Bank | Greenwood Village, CO | $7.4M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 1,301 | $248.1M |
| March 31, 2026 | 1,308 | $251.7M |
| December 31, 2025 | 1,300 | $303.4M |
| September 30, 2025 | 1,313 | $319.5M |
| June 30, 2025 | 1,322 | $324.7M |
| March 31, 2025 | 1,329 | $331.9M |
| December 31, 2024 | 1,288 | $333.3M |
| September 30, 2024 | 1,292 | $333.6M |
Related
All codes on Schedule RC-C, Part I · All call report schedules · Find the code for a loan type · What a call report is