Citizens Bank and Trust Company: 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 dropped 1.10 percentage points in Q2 2026, from 3.30% to 2.20%. It was the largest change from Q1 2026 among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $263K |
| Modified loans to total loans | 0.37% |
| Non-performing assets excluding restructured loans, to assets | 1.46% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 2.20% |
| Nonaccrual loans to loans | 1.83% |
| Loans 90+ days past due to loans | 3.68% |
| Net charge-off ratio | 0.16% |
| Allowance for credit losses to loans | 2.65% |
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 | 5.22% | 8.98% | -0.04% |
| Q4 2023 | 3.40% | 7.68% | -1.36% |
| Q1 2024 | 0.80% | 4.80% | 0.16% |
| Q2 2024 | 2.52% | 5.86% | 0.01% |
| Q3 2024 | 0.52% | 3.52% | 0.04% |
| Q4 2024 | 2.61% | 6.01% | -0.18% |
| Q1 2025 | 2.87% | 6.14% | 0.36% |
| Q2 2025 | 2.68% | 5.71% | 0.13% |
| Q3 2025 | 0.69% | 1.79% | 0.18% |
| Q4 2025 | 0.73% | 1.76% | 0.11% |
| Q1 2026 | 0.73% | 3.30% | 1.34% |
| Q2 2026 | 0.37% | 2.20% | 0.16% |
Citizens Bank and Trust Company loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock Citizens Bank and Trust Company, 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 Citizens Bank and Trust Company profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 9777) · FFIEC NIC profile (RSSD 729945)