Call report code · Schedule RI-D
RIADKW02: Provision for loan and lease losses in foreign offices
RIADKW02 is the call report code for provision for loan and lease losses in foreign offices, reported on Schedule RI-D, Income from Foreign Offices. For Q2 2026 (year to date), 53 banks reported it, totaling $786.5M; the median among the 11 with a nonzero amount was $44.0M. The largest value reported for Q2 2026 (year to date) was $263.0M, 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.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADKW02 sits on the call report
| Code | RIADKW02 (prefix RIAD, item KW02) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI-D, Income from Foreign Offices |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 2019 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADKW02 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $263.0M |
| Citibank, N.A. | Sioux Falls, SD | $209.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $184.0M |
| Bank of America, N.A. | Charlotte, NC | $47.0M |
| Goldman Sachs Bank USA | New York, NY | $46.0M |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $44.0M |
| Lake Forest Bank & Trust Company, N.A. | Lake Forest, IL | $490K |
| Bankpacific, Ltd. | Hagatna, GU | $2K |
| Banesco USA | Miami, FL | -$59K |
| The Northern Trust Company | Chicago, IL | -$1.9M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 53 | $786.5M |
| March 31, 2026 | 53 | $623.8M |
| December 31, 2025 | 53 | $1.93B |
| September 30, 2025 | 53 | $1.72B |
| June 30, 2025 | 53 | $1.47B |
| March 31, 2025 | 53 | $630.0M |
| December 31, 2024 | 54 | $1.60B |
| September 30, 2024 | 54 | $435.1M |
Related
All codes on Schedule RI-D · All call report schedules · Find the code for a loan type · What a call report is