Fairview State Banking 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.
Net charge-off ratio rose 0.32 percentage points from Q1 2026 to Q2 2026, ending at 0.32% against 0.00%. It was the largest change among the key lines on this page.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $128K |
| Modified loans to total loans | 0.55% |
| Non-performing assets excluding restructured loans, to assets | 0.33% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 1.14% |
| Nonaccrual loans to loans | 0.59% |
| Loans 90+ days past due to loans | 0.02% |
| Net charge-off ratio | 0.32% |
| Allowance for credit losses to loans | 0.90% |
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 | 3.27% | 4.14% | 0.05% |
| Q4 2023 | 3.31% | 4.16% | -0.02% |
| Q1 2024 | 3.19% | 3.94% | 0.02% |
| Q2 2024 | 3.29% | 4.06% | -0.02% |
| Q3 2024 | 0.74% | 0.98% | 1.58% |
| Q4 2024 | 0.78% | 1.09% | 0.16% |
| Q1 2025 | 0.72% | 0.94% | 0.21% |
| Q2 2025 | 0.79% | 1.00% | -0.02% |
| Q3 2025 | 0.67% | 1.38% | 0.07% |
| Q4 2025 | 0.62% | 1.40% | 0.00% |
| Q1 2026 | 0.59% | 1.27% | 0.00% |
| Q2 2026 | 0.55% | 1.14% | 0.32% |
Fairview State Banking 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 Fairview State Banking 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 Fairview State Banking Company profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 11731) · FFIEC NIC profile (RSSD 601032)