Columbia Savings and Loan Association: 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.
Loans 90+ days past due to loans climbed 4.89 percentage points in Q2 2026, from 9.08% to 13.97%. It was the largest change from Q1 2026 among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $435K |
| Modified loans to total loans | 2.66% |
| Non-performing assets excluding restructured loans, to assets | 4.37% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 8.16% |
| Nonaccrual loans to loans | 5.50% |
| Loans 90+ days past due to loans | 13.97% |
| Net charge-off ratio | 0.12% |
| Allowance for credit losses to loans | 1.53% |
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% | 2.24% | -0.04% |
| Q4 2023 | 0.60% | 3.20% | -0.06% |
| Q1 2024 | 0.37% | 3.00% | -0.12% |
| Q2 2024 | 0.00% | 2.74% | -0.08% |
| Q3 2024 | 0.00% | 3.10% | 0.00% |
| Q4 2024 | 0.00% | 2.55% | -0.02% |
| Q1 2025 | 0.00% | 2.98% | 0.00% |
| Q2 2025 | 8.14% | 12.73% | 0.00% |
| Q3 2025 | 7.70% | 12.49% | 0.00% |
| Q4 2025 | 3.34% | 8.20% | 0.00% |
| Q1 2026 | 3.33% | 8.68% | 0.00% |
| Q2 2026 | 2.66% | 8.16% | 0.12% |
Columbia Savings and Loan Association loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock Columbia Savings and Loan Association, 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 Columbia Savings and Loan Association profile, peer group comparison, or how this data updates.
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