Loss on second sale to Japanese bank
RBS shrinks further with sale of US loan book
The $5.6 billion package of corporate agreements have been offloaded to Mizuho Bank for $500 million, representing a $30m (£20m) loss.
Mizuho, a wholly-owned subsidiary of the Mizuho Financial Group, bought a $3bn portfolio of US and Canadian loans from RBS in February.
The second group of loans generated a profit after tax of about $20m in the year to 31 December 2014.
It means RBS has now sold two-thirds of its North American corporate loan portfolio.