Bank of America, N.A.: Loan Modifications and Restructuring
Data as of · Call Report Schedules RC-C Memoranda and RC-N How we update
Loans whose terms were changed for a borrower in financial difficulty. Modification postpones a loss rather than removing it, so a modified book growing faster than the non-performing book is worth reading as an early signal rather than a clean bill of health.
In Q2 2026, Modified loans and leases edged down by 0.8%, from $2.79B to $2.77B, the largest move among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $2.77B |
| Modified loans to total loans | 0.23% |
| Non-performing assets excluding restructured loans, to assets | 0.23% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 0.73% |
| Nonaccrual loans to loans | 0.50% |
| Loans 90+ days past due to loans | 0.15% |
| Net charge-off ratio | 0.47% |
| Allowance for credit losses to loans | 1.08% |
Shown side by side so the modified share can be compared with recognised non-performing loans and with what has already been charged off.
Loan Modifications and Restructuring trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
A modified share rising while the non-performing share stays flat is the pattern worth investigating.
Loan Modifications and Restructuring by quarter
| Quarter | Modified loans | Non-performing loans | Net charge-offs |
|---|---|---|---|
| Q3 2023 | 0.19% | 0.66% | 0.36% |
| Q4 2023 | 0.28% | 0.81% | 0.46% |
| Q1 2024 | 0.33% | 0.92% | 0.58% |
| Q2 2024 | 0.36% | 0.93% | 0.59% |
| Q3 2024 | 0.41% | 0.99% | 0.59% |
| Q4 2024 | 0.46% | 1.06% | 0.55% |
| Q1 2025 | 0.47% | 1.06% | 0.54% |
| Q2 2025 | 0.50% | 1.06% | 0.55% |
| Q3 2025 | 0.37% | 0.86% | 0.48% |
| Q4 2025 | 0.28% | 0.81% | 0.45% |
| Q1 2026 | 0.23% | 0.75% | 0.48% |
| Q2 2026 | 0.23% | 0.73% | 0.47% |
Bank of America, N.A. loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock Bank of America, N.A., freeSource: Call Report Schedules RC-C Memoranda and RC-N, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Bank of America, N.A. profile, peer group comparison, or how this data updates.
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