FBT Bank & Mortgage: 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.
Compared with Q1 2026, Non-performing loans to total loans fell 0.24 percentage points in Q2 2026 to 1.89%, the biggest move on this page.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $1.9M |
| Modified loans to total loans | 1.22% |
| Non-performing assets excluding restructured loans, to assets | 0.42% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 1.89% |
| Nonaccrual loans to loans | 0.66% |
| Loans 90+ days past due to loans | 0.03% |
| Net charge-off ratio | 0.34% |
| Allowance for credit losses to loans | 1.36% |
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 | 1.79% | 2.25% | 0.10% |
| Q4 2023 | 1.69% | 1.96% | 0.42% |
| Q1 2024 | 1.60% | 2.05% | -0.06% |
| Q2 2024 | 1.58% | 2.03% | 0.11% |
| Q3 2024 | 1.52% | 2.02% | -0.04% |
| Q4 2024 | 1.45% | 1.78% | 0.05% |
| Q1 2025 | 1.42% | 1.83% | -0.06% |
| Q2 2025 | 1.40% | 1.99% | 0.10% |
| Q3 2025 | 1.37% | 2.11% | 0.09% |
| Q4 2025 | 1.31% | 2.14% | -0.02% |
| Q1 2026 | 1.26% | 2.12% | 0.36% |
| Q2 2026 | 1.22% | 1.89% | 0.34% |
FBT Bank & Mortgage loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock FBT Bank & Mortgage, 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 FBT Bank & Mortgage profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 1028) · FFIEC NIC profile (RSSD 314444)