First National Bank of Omaha: 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.
In Q2 2026, Net charge-off ratio edged down by 0.25 percentage points, from 1.98% to 1.73%, the largest move among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $93.6M |
| Modified loans to total loans | 0.38% |
| Non-performing assets excluding restructured loans, to assets | 0.56% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 1.13% |
| Nonaccrual loans to loans | 0.75% |
| Loans 90+ days past due to loans | 0.03% |
| Net charge-off ratio | 1.73% |
| Allowance for credit losses to loans | 4.03% |
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 | 0.29% | 0.98% | 2.23% |
| Q4 2023 | 0.30% | 1.04% | 2.52% |
| Q1 2024 | 0.32% | 1.09% | 2.79% |
| Q2 2024 | 0.33% | 1.00% | 2.79% |
| Q3 2024 | 0.42% | 1.15% | 3.10% |
| Q4 2024 | 0.41% | 1.28% | 2.66% |
| Q1 2025 | 0.26% | 1.07% | 2.67% |
| Q2 2025 | 0.34% | 1.09% | 2.31% |
| Q3 2025 | 0.46% | 1.21% | 2.12% |
| Q4 2025 | 0.40% | 1.18% | 2.11% |
| Q1 2026 | 0.38% | 1.12% | 1.98% |
| Q2 2026 | 0.38% | 1.13% | 1.73% |
First National Bank of Omaha loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock First National Bank of Omaha, 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 First National Bank of Omaha profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 5452) · FFIEC NIC profile (RSSD 527954)