Call Report Schedule RC-C - Loans and Lease Financing Receivables¶
Loan Portfolio Detail for FDIC-Insured Banks
Form: FFIEC 031/041/051 | Frequency: Quarterly
Overview¶
Schedule RC-C provides detailed breakdowns of a bank's loan portfolio by loan type. This schedule is the Call Report equivalent of FR Y-9C Schedule HC-C.
MDRM Prefix Guide for Loans¶
| Prefix | Scope | Example Use |
|---|---|---|
| RCFD | Total (domestic + foreign) | Total loans by category |
| RCON | Domestic offices only | RE loans in domestic offices |
| RCFN | Foreign offices only | Foreign office loans |
Part I: Loans and Leases¶
Authoritative line-item file:
csv/CALL_RC_C_LOANS.csv— every Schedule RC-C Part I line item from the official FFIEC Call Report forms (December 2025), one row per item, triple-attested against the CDR XBRL taxonomy and bulk Call Report data (2001-2026). Per-code provenance:_rebuild/schedules/PROVENANCE_CALL_RC_C.csv.CSV schema (
CALL_RC_C_LOANS.csv):line_number, item_description, mdrm_consolidated (RCFD, col A — Form 031), mdrm_domestic (RCON, col B — Forms 041/051), forms, start_date (MDRM first reporting date), notes.The CSV reflects the current (December 2025) RC-C Part I line layout: line 2 (loans to depository institutions) and line 4 (C&I loans) carry only a domestic-offices total (
RCON1288/RCON1766) on Forms 041/051, while Form 031 reports the consolidated breakdown at sub-items 2.a-2.c and 4.a-4.b. The legacy consolidated totalsRCFD1288/RCFD1766remain valid MDRM codes but are not discrete lines on the current form. When the curated tables below disagree with the CSV, the CSV is authoritative.
Real Estate Loans (Item 1)¶
| Item | Description | MDRM Total | MDRM Domestic | Y-9C Equiv |
|---|---|---|---|---|
| 1 | Loans secured by real estate | RCFD1410 | RCON1410 | BHCK1410 |
| 1.a | Construction & land development | RCFD1415 | RCON1415 | BHCK1415 |
| 1.a.(1) | 1-4 family residential ADC | RCFDF158 | - | BHCKF158 |
| 1.a.(2) | Other construction/land | RCFDF159 | - | BHCKF159 |
| 1.b | Secured by farmland | RCFD1420 | RCON1420 | BHCK1420 |
| 1.c | HELOCs | RCON1797 | RCON1797 | BHCK1797 |
| 1.d | 1-4 family closed-end | (subtotal) | (subtotal) | (subtotal) |
| 1.d.(1) | First liens | RCFD5367 | RCON5367 | BHCK5367 |
| 1.d.(2) | Junior liens | RCFD5368 | RCON5368 | BHCK5368 |
| 1.e | Multifamily (5+ units) | RCFD1460 | RCON1460 | BHCK1460 |
| 1.f | Nonfarm nonresidential | RCFD1480 | RCON1480 | BHCK1480 |
| 1.f.(1) | Owner-occupied | RCFDF160 | RCONF160 | BHCKF160 |
| 1.f.(2) | Non-owner-occupied | RCFDF162 | RCONF162 | BHCKF161 |
Note: Item 1.d (closed-end 1-4 family) is a subtotal equal to 1.d.(1) first liens + 1.d.(2) junior liens; it has no separate atomic MDRM code. Item 7 (obligations of states and political subdivisions) is reported on the Call Report only (RCFD/RCON 2107); there is no consolidated FR Y-9C BHCK counterpart.
Commercial and Other Loans¶
| Item | Description | MDRM Total | Y-9C Equiv | Notes |
|---|---|---|---|---|
| 2 | Loans to depository institutions | RCON1288 | BHCK1288 | Interbank; domestic-offices total on 041/051 (legacy consolidated RCFD1288). Form 031 breaks out 2.a-2.c |
| 3 | Loans to finance agricultural | RCON1590 | BHCK1590 | Farm operating |
| 4 | Commercial and industrial | RCON1766 | BHCK1766 | C&I loans; domestic-offices total on 041/051 (legacy consolidated RCFD1766). Form 031 breaks out 4.a/4.b |
| 4.a | To US addressees | RCFD1763 | BHCK1763 | RCON1763 domestic (Forms 041/051) |
| 4.b | To non-US addressees | RCFD1764 | BHCK1764 | RCON1764 domestic (Forms 041/051) |
| 5 | Loans to individuals | RCON1975 | BHCK1975 | Consumer |
| 5.a | Credit cards | RCONB538 | BHCKB538 | |
| 5.b | Other revolving | RCONB539 | BHCKB539 | |
| 5.c | Automobile loans | RCONK137 | BHCKK137 | |
| 5.d | Other consumer | RCONK207 | BHCKK207 | |
| 6 | Loans to foreign governments | RCFD2081 | BHCK2081 | Sovereign |
| 7 | Obligations of states/political subdivisions | RCFD2107 | - | No consolidated BHCK code; domestic basis RCON2107 |
| 8 | Other loans | RCFD1563 | BHCK1563 | |
| 9 | Lease financing receivables | RCFDB541 | BHCK2165 |
Totals and Adjustments¶
| Item | Description | MDRM | Y-9C Equiv | Notes |
|---|---|---|---|---|
| 10 | LESS: Unearned income | RCFD2123 | BHCK2123 | Contra |
| 11 | LESS: Allowance | RCFD3123 | BHCT3123 | ALLL/ACL |
| 12 | Total loans net | RCFDB529 | BHCKB529 | Ties to RC Item 4 |
Key Formulas¶
Net Loans Calculation¶
RC-C Item 12 = Sum(Items 1-9) - Item 10 - Item 11
RCFDB529 = [Sum of loan categories] - RCFD2123 - RCFD3123
Real Estate Loans¶
Item 1 = 1.a + 1.b + 1.c + 1.d + 1.e + 1.f
RCFD1410 = RCFD1415 + RCFD1420 + RCON1797 + RCFD5367 + RCFD1460 + RCFD1480
Risk Weights by Category¶
| Loan Category | Typical RW | Notes |
|---|---|---|
| 1-4 Family First Lien | 35-50% | Prudent underwriting |
| 1-4 Family Junior Lien | 100% | Higher risk |
| Multifamily | 50-100% | Depends on criteria |
| CRE Non-owner | 100% | Standard |
| CRE HVCRE | 150% | High volatility |
| C&I | 100% | Standard |
| Consumer | 75-100% | Retail |
Memoranda Items¶
| Item | Description | MDRM | Purpose |
|---|---|---|---|
| M.1 | Restructured loans | RCFD1616 | TDRs in compliance |
| M.2 | Loans to non-US addressees | Various | Foreign concentration |
| M.3 | Maturity/repricing | Various | Interest rate risk |
| M.5/M.6 | Small business loans (number and amount by original size) | Various | Reported as count + amount across "$100K or less / $100K-$250K / $250K-$1MM" size bands; no single atomic code |
Cross-Schedule Relationships¶
| RC-C Ties To | Relationship |
|---|---|
| RC Item 4.b | RC-C Item 12 = RC Item 4.b (before allowance) |
| RC Item 4.c | RC-C Item 11 = RC Item 4.c (allowance) |
| RC-N | Past due detail by loan type |
| RC-H | Repricing schedule |
Mapping to FR Y-9C HC-C¶
For each RC-C MDRM code, the Y-9C equivalent is: - Replace RCFD with BHCT (total) - Replace RCON with BHCK (domestic bank) or BHCM (BHC domestic) - Replace RCFN with BHCK (foreign)
Example: RCFDB529 (Call) = BHCKB529 (Y-9C)
See also: HC_C_LOANS_GUIDE.md for FR Y-9C equivalent
Last updated: 2026-01-29