Call Report Schedule RC-N - Past Due and Nonaccrual Loans¶
Asset Quality Detail for FDIC-Insured Banks
Form: FFIEC 031/041/051 | Frequency: Quarterly
Overview¶
Schedule RC-N reports loans and leases that are past due or on nonaccrual status. This schedule is critical for assessing asset quality and credit risk. It provides a matrix view of delinquency by loan type and aging bucket.
Delinquency Buckets¶
| Column | Description | Days Past Due |
|---|---|---|
| A | 30-89 days past due, still accruing | 30-89 DPD |
| B | 90+ days past due, still accruing | 90+ DPD |
| C | Nonaccrual | N/A - interest stopped |
Machine-readable line items¶
The full, triple-attested per-line-item code set ships as
csv/CALL_RC_N_PAST_DUE.csv (93 rows; provenance in
_rebuild/schedules/PROVENANCE_CALL_RC_N.csv). Each row gives the three past-due-grid codes
(mdrm_30_89, mdrm_90_plus, mdrm_nonaccrual), a prefix, the forms that use that code
triple, start_date, notes, and mdrm_single (for the single-column nonaccrual-flow
memoranda). The tables below digest that CSV.
CSV schema¶
| Column | Meaning |
|---|---|
| line_number | Form item number (031 and 041/051 use different numbering; the CSV keeps both) |
| loan_category | Official caption |
| mdrm_30_89 | Column A code (past due 30-89 days, still accruing), or - |
| mdrm_90_plus | Column B code (past due 90+ days, still accruing), or - |
| mdrm_nonaccrual | Column C code (nonaccrual), or - |
| prefix | MDRM prefix for the triple (RCFD/RCFN consolidated, RCON domestic) |
| forms | Which forms report that code triple (031/041/051) |
| start_date | MDRM start date for the primary code |
| mdrm_single | Single-column code for nonaccrual-flow memoranda (M.4/M.7/M.8), else - |
Form structure matters. FFIEC 031 filers report many categories on the consolidated RCFD/RCFN basis and split a few items (e.g. C&I into 4.a U.S. / 4.b non-U.S. addressees; depository institutions into 2.a U.S. / 2.b foreign). FFIEC 041/051 filers report the domestic-office RCON basis with those items aggregated, and 051 uses its own condensed item numbering (1.a-1.h). The CSV carries every form's codes; the tables below show the 031 consolidated layout, then the 041/051 aggregated items.
Part I: Loans and Leases (FFIEC 031 consolidated, RCFD/RCFN)¶
Real Estate Loans (item 1)¶
| Item | Description | 30-89 DPD | 90+ DPD | Nonaccrual |
|---|---|---|---|---|
| 1.a.(1) | 1-4 family residential construction | RCONF172 | RCONF174 | RCONF176 |
| 1.a.(2) | Other construction & land development | RCONF173 | RCONF175 | RCONF177 |
| 1.b | Farmland (domestic offices) | RCON3493 | RCON3494 | RCON3495 |
| 1.c.(1) | 1-4 family revolving (HELOCs) | RCON5398 | RCON5399 | RCON5400 |
| 1.c.(2)(a) | Closed-end 1-4 family, first liens | RCONC236 | RCONC237 | RCONC229 |
| 1.c.(2)(b) | Closed-end 1-4 family, junior liens | RCONC238 | RCONC239 | RCONC230 |
| 1.d | Multifamily (5+) residential (domestic offices) | RCON3499 | RCON3500 | RCON3501 |
| 1.e.(1) | Owner-occupied nonfarm nonresidential | RCONF178 | RCONF180 | RCONF182 |
| 1.e.(2) | Other nonfarm nonresidential | RCONF179 | RCONF181 | RCONF183 |
| 1.f | Real estate in foreign offices (031 only) | RCFNB572 | RCFNB573 | RCFNB574 |
Item 1 real-estate sub-items in domestic offices are reported on the RCON basis on all forms.
Commercial, Consumer, and Other Loans (031 consolidated)¶
| Item | Description | 30-89 DPD | 90+ DPD | Nonaccrual |
|---|---|---|---|---|
| 2.a | To U.S. depository institutions | RCFD5377 | RCFD5378 | RCFD5379 |
| 2.b | To foreign banks | RCFD5380 | RCFD5381 | RCFD5382 |
| 3 | Agricultural production | RCFD1594 | RCFD1597 | RCFD1583 |
| 4.a | C&I loans to U.S. addressees | RCFD1251 | RCFD1252 | RCFD1253 |
| 4.b | C&I loans to non-U.S. addressees | RCFD1254 | RCFD1255 | RCFD1256 |
| 5.a | Credit cards | RCFDB575 | RCFDB576 | RCFDB577 |
| 5.b | Automobile loans | RCFDK213 | RCFDK214 | RCFDK215 |
| 5.c | Other consumer (revolving + other) | RCFDK216 | RCFDK217 | RCFDK218 |
| 6 | Loans to foreign governments | RCFD5389 | RCFD5390 | RCFD5391 |
| 7 | All other loans | RCFD5459 | RCFD5460 | RCFD5461 |
| 8.a | Lease financing: to individuals (household) | RCFDF166 | RCFDF167 | RCFDF168 |
| 8.b | Lease financing: all other leases | RCFDF169 | RCFDF170 | RCFDF171 |
| 9 | Total loans and leases (sum of items 1-8) | RCFD1406 | RCFD1407 | RCFD1403 |
| 10 | Debt securities and other assets | RCFD3505 | RCFD3506 | RCFD3507 |
FFIEC 041 / 051 aggregated items (RCON, domestic basis)¶
On 041/051 the interbank and C&I categories are reported in aggregate rather than split:
| Item | Description | 30-89 DPD | 90+ DPD | Nonaccrual | Forms |
|---|---|---|---|---|---|
| 2 | Loans to depository institutions and acceptances | RCONB834 | RCONB835 | RCONB836 | 041/051 |
| 4 | Commercial and industrial loans | RCON1606 | RCON1607 | RCON1608 | 041/051 |
| 8 | Lease financing receivables (041) | RCON1226 | RCON1227 | RCON1228 | 041 |
| 9 | Total loans and leases (041) | RCON1406 | RCON1407 | RCON1403 | 041 |
051 condenses real estate into items 1.a-1.h (construction; farmland; HELOCs; closed-end first/junior liens; multifamily; nonfarm owner-occupied/other) on the RCON basis. See the CSV for the complete 051 mapping.
Key MDRM Codes¶
Primary Totals¶
| Metric | MDRM | Description |
|---|---|---|
| Total 30-89 DPD | RCFD5524 | Sum of all 30-89 DPD loans |
| Total 90+ DPD | RCFD5525 | Sum of all 90+ DPD accruing |
| Total Nonaccrual | RCFD1403 | Sum of all nonaccrual loans |
| Total NPLs | RCFD5525 + RCFD1403 | 90+ DPD + Nonaccrual |
Key Asset Quality Ratios¶
| Ratio | Formula | Benchmark |
|---|---|---|
| NPL Ratio | (RCFD5525 + RCFD1403) / RCFDB528 | < 2% |
| Nonaccrual Ratio | RCFD1403 / RCFDB528 | < 1% |
| 30-89 DPD Ratio | RCFD5524 / RCFDB528 | < 1% |
| Coverage Ratio | RCFD3123 / (RCFD5525 + RCFD1403) | > 100% |
Memoranda Items¶
| Item | Description | MDRM | Purpose |
|---|---|---|---|
| M.1 | Loan modifications to borrowers experiencing financial difficulty (total) | RCFDHK28 | Modified/restructured loans (post-ASU 2022-02; formerly TDRs) |
| M.7 | Loans/leases covered by FDIC loss-sharing agreements (total nonaccrual) | RCFDK089 | Failed-bank acquisitions, all-other-loans component |
Note: The pre-2023 "TDR" memoranda were reported by aging bucket per loan category (e.g., RCFD/RCON K-series). After ASU 2022-02 eliminated TDR accounting, RC-N Memorandum 1 reports total loan modifications to borrowers experiencing financial difficulty (RCFDHK28 / RCONHK28). The modification memoranda are itemized per loan category rather than carried as a single legacy code.
Relationship to CECL/ACL¶
Under CECL (Current Expected Credit Losses): - Schedule RC-N delinquency data feeds ACL models - Historical loss rates by bucket inform expected losses - Nonaccrual status indicates elevated credit risk
ACL Segmentation by RC-N¶
| Segment | RC-N Category | Typical ACL Treatment |
|---|---|---|
| Performing (current) | Not in RC-N | General pool ACL |
| Early delinquency | 30-89 DPD | Elevated ACL |
| Serious delinquency | 90+ DPD | Individual evaluation |
| Nonaccrual | Nonaccrual | Individual evaluation |
Cross-Schedule Relationships¶
| RC-N Ties To | Relationship |
|---|---|
| RC-C | Total loans by category should match |
| RC Item 4.b | Total loans = RC-C Item 12 |
| RC-R | Credit risk RWA calculations |
| RI-B | Charge-off and recovery activity |
Asset Quality Trends¶
Warning Signs¶
| Indicator | Concern Level | Action |
|---|---|---|
| Rising 30-89 DPD | Early warning | Monitor closely |
| Rising 90+ DPD | Elevated | Review underwriting |
| Rising nonaccrual | Serious | Provision increase |
| Coverage ratio declining | Critical | ACL adequacy review |
Mapping to FR Y-9C HC-N¶
| Call Report | FR Y-9C |
|---|---|
| RCFD5524 (30-89 DPD) | BHCK5524 |
| RCFD5525 (90+ DPD) | BHCK5525 |
| RCFD1403 (Nonaccrual) | BHCK1403 |
Replace RCFD with BHCK to get Y-9C equivalents.
See also: HC_N_PAST_DUE_GUIDE.md for FR Y-9C equivalent
Sources and attestation¶
Line items reconciled to the FFIEC Call Report forms and instructions (December 2025),
cross-checked against the CDR XBRL taxonomy (v294 presentation linkbase, per-form concept
inventory) and the Federal Reserve MDRM, with empirical presence verified in FFIEC bulk
Call Report data (2001-2026). Per-code provenance is in
_rebuild/schedules/PROVENANCE_CALL_RC_N.csv; the attestation ledger is in
_rebuild/empirical/attestations/CALL_ATTESTATION_RCE_RCN_RCR.csv (all 263 RC-N code rows
verdict OK: present in taxonomy and in the warehouse).
Last updated: 2026-06-11