First & Peoples Bank and Trust 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.
The standout move of Q2 2026 was in Net charge-off ratio: 5.05 percentage points higher than in Q1 2026, at 2.52%.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $0 |
| Modified loans to total loans | 0.00% |
| Non-performing assets excluding restructured loans, to assets | 6.75% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 15.30% |
| Nonaccrual loans to loans | 15.30% |
| Loans 90+ days past due to loans | 0.00% |
| Net charge-off ratio | 2.52% |
| Allowance for credit losses to loans | 4.26% |
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 | 0.00% | 16.23% | 2.90% |
| Q4 2023 | 0.00% | 23.88% | 1.72% |
| Q1 2024 | 0.00% | 23.22% | 3.61% |
| Q2 2024 | 0.00% | 23.13% | 1.70% |
| Q3 2024 | 0.00% | 23.39% | 2.08% |
| Q4 2024 | 0.00% | 23.35% | 4.30% |
| Q1 2025 | 0.00% | 21.68% | 7.68% |
| Q2 2025 | 0.00% | 20.88% | 0.82% |
| Q3 2025 | 0.00% | 19.01% | 3.12% |
| Q4 2025 | 0.00% | 17.93% | -0.56% |
| Q1 2026 | 0.00% | 17.15% | -2.53% |
| Q2 2026 | 0.00% | 15.30% | 2.52% |
First & Peoples Bank and Trust 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 First & Peoples Bank and Trust 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 First & Peoples Bank and Trust Company profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 8122) · FFIEC NIC profile (RSSD 391418)