Bank of Ontario: 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.
Non-performing loans to total loans fell 0.19 percentage points from Q1 2026 to Q2 2026, ending at 8.53% against 8.73%. It was the largest change among the key lines on this page.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $0 |
| Modified loans to total loans | 0.00% |
| Non-performing assets excluding restructured loans, to assets | 7.07% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 8.53% |
| Nonaccrual loans to loans | 8.53% |
| Loans 90+ days past due to loans | 0.00% |
| Net charge-off ratio | -0.08% |
| Allowance for credit losses to loans | 2.25% |
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 | 0.80% | 3.11% | -0.03% |
| Q4 2023 | 2.17% | 4.52% | 0.19% |
| Q1 2024 | 2.17% | 4.69% | 0.36% |
| Q2 2024 | 2.14% | 4.76% | -0.03% |
| Q3 2024 | 2.14% | 5.58% | 0.22% |
| Q4 2024 | 2.13% | 5.43% | 0.06% |
| Q1 2025 | 2.13% | 7.18% | 0.19% |
| Q2 2025 | 0.00% | 6.50% | 0.73% |
| Q3 2025 | 0.00% | 11.93% | 2.96% |
| Q4 2025 | 0.00% | 11.97% | 1.49% |
| Q1 2026 | 0.00% | 8.73% | -0.15% |
| Q2 2026 | 0.00% | 8.53% | -0.08% |
Bank of Ontario 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 Ontario, 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 Ontario profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 21085) · FFIEC NIC profile (RSSD 37341)