The First National Bank at Saint James: 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 biggest quarter-over-quarter change on this page was a small one: Net charge-off ratio edged down 0.10 percentage points between Q1 2026 and Q2 2026, to 0.00%.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $108K |
| Modified loans to total loans | 0.47% |
| Non-performing assets excluding restructured loans, to assets | 0.16% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 0.73% |
| Nonaccrual loans to loans | 0.27% |
| Loans 90+ days past due to loans | 0.00% |
| Net charge-off ratio | 0.00% |
| Allowance for credit losses to loans | 1.58% |
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 | 0.05% | 0.05% | 0.03% |
| Q4 2023 | 0.00% | 0.07% | -0.02% |
| Q1 2024 | 0.00% | 0.07% | 0.00% |
| Q2 2024 | 0.00% | 0.06% | 0.00% |
| Q3 2024 | 0.00% | 0.00% | 0.43% |
| Q4 2024 | 0.28% | 0.28% | 0.18% |
| Q1 2025 | 0.80% | 0.80% | 0.00% |
| Q2 2025 | 0.53% | 0.55% | 0.00% |
| Q3 2025 | 0.43% | 0.44% | 0.00% |
| Q4 2025 | 0.44% | 0.45% | 0.00% |
| Q1 2026 | 0.45% | 0.71% | 0.10% |
| Q2 2026 | 0.47% | 0.73% | 0.00% |
The First National Bank at Saint James loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock The First National Bank at Saint James, 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 The First National Bank at Saint James profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 14853) · FFIEC NIC profile (RSSD 794653)