First National Bank of Waterloo: 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.
Modified loans and leases climbed 35.1% in Q2 2026, from $2.6M to $3.5M. It was the largest change from Q1 2026 among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $3.5M |
| Modified loans to total loans | 0.63% |
| Non-performing assets excluding restructured loans, to assets | 0.75% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 1.88% |
| Nonaccrual loans to loans | 1.25% |
| Loans 90+ days past due to loans | 0.08% |
| Net charge-off ratio | -0.00% |
| Allowance for credit losses to loans | 1.56% |
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 | 0.77% | 1.04% | 0.03% |
| Q4 2023 | 0.48% | 1.13% | 0.04% |
| Q1 2024 | 0.49% | 1.15% | 0.00% |
| Q2 2024 | 0.15% | 0.89% | 0.00% |
| Q3 2024 | 0.14% | 1.38% | 0.09% |
| Q4 2024 | 0.18% | 1.46% | 0.04% |
| Q1 2025 | 0.19% | 1.61% | 0.01% |
| Q2 2025 | 0.19% | 1.56% | 0.08% |
| Q3 2025 | 0.18% | 1.46% | 0.07% |
| Q4 2025 | 0.40% | 1.68% | 0.02% |
| Q1 2026 | 0.48% | 1.73% | 0.06% |
| Q2 2026 | 0.63% | 1.88% | -0.00% |
First National Bank of Waterloo 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 Waterloo, 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 Waterloo profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 3842) · FFIEC NIC profile (RSSD 145545)