First Western Bank and Trust: 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 dropped 19.7% in Q2 2026, from $2.5M to $2.0M. It was the largest change from Q1 2026 among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $2.0M |
| Modified loans to total loans | 0.10% |
| Non-performing assets excluding restructured loans, to assets | 1.68% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 1.44% |
| Nonaccrual loans to loans | 1.34% |
| Loans 90+ days past due to loans | 0.09% |
| Net charge-off ratio | 0.40% |
| Allowance for credit losses to loans | 1.02% |
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 | 0.95% | 1.32% | -0.17% |
| Q4 2023 | 1.08% | 1.91% | -0.10% |
| Q1 2024 | 0.92% | 1.95% | 0.11% |
| Q2 2024 | 1.09% | 2.17% | 0.09% |
| Q3 2024 | 0.82% | 2.08% | 0.12% |
| Q4 2024 | 0.90% | 2.59% | 0.17% |
| Q1 2025 | 1.18% | 2.66% | -0.05% |
| Q2 2025 | 0.97% | 2.54% | 0.18% |
| Q3 2025 | 0.57% | 1.58% | 0.08% |
| Q4 2025 | 0.34% | 1.14% | 0.78% |
| Q1 2026 | 0.13% | 1.55% | 0.11% |
| Q2 2026 | 0.10% | 1.44% | 0.40% |
First Western Bank and Trust 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 Western Bank and Trust, 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 Western Bank and Trust profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 19123) · FFIEC NIC profile (RSSD 687951)