Carter Bank & Trust: 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.
The standout move of Q2 2026 was in Net charge-off ratio: 1.46 percentage points higher than in Q1 2026, at -0.07%.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $19.1M |
| Modified loans to total loans | 0.51% |
| Non-performing assets excluding restructured loans, to assets | 0.85% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 1.52% |
| Nonaccrual loans to loans | 1.01% |
| Loans 90+ days past due to loans | 0.00% |
| Net charge-off ratio | -0.07% |
| Allowance for credit losses to loans | 1.48% |
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 | 0.00% | 9.04% | 0.09% |
| Q4 2023 | 0.00% | 8.83% | 0.04% |
| Q1 2024 | 0.00% | 8.76% | 0.06% |
| Q2 2024 | 0.00% | 8.46% | 0.04% |
| Q3 2024 | 0.38% | 8.38% | 1.72% |
| Q4 2024 | 0.15% | 7.31% | 0.02% |
| Q1 2025 | 0.15% | 7.24% | 0.01% |
| Q2 2025 | 0.03% | 6.71% | 0.02% |
| Q3 2025 | 0.16% | 6.90% | 0.02% |
| Q4 2025 | 0.02% | 6.31% | 0.01% |
| Q1 2026 | 0.52% | 1.16% | -1.53% |
| Q2 2026 | 0.51% | 1.52% | -0.07% |
Carter Bank & Trust loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock Carter Bank & Trust, 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 Carter Bank & Trust profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 58596) · FFIEC NIC profile (RSSD 3476192)