Minnesota Lakes Bank: 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 Non-performing loans to total loans: 1.26 percentage points higher than in Q1 2026, at 2.63%.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $14K |
| Modified loans to total loans | 0.02% |
| Non-performing assets excluding restructured loans, to assets | 1.52% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 2.63% |
| Nonaccrual loans to loans | 2.62% |
| Loans 90+ days past due to loans | 0.56% |
| Net charge-off ratio | -0.36% |
| Allowance for credit losses to loans | 1.19% |
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 11 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 |
|---|---|---|---|
| Q4 2023 | 0.03% | 0.35% | -0.01% |
| Q1 2024 | 0.03% | 1.26% | 0.00% |
| Q2 2024 | 0.03% | 1.25% | 0.01% |
| Q3 2024 | 0.03% | 1.24% | 0.00% |
| Q4 2024 | 0.03% | 1.18% | 0.00% |
| Q1 2025 | 0.02% | 2.75% | 0.00% |
| Q2 2025 | 0.02% | 2.40% | 0.00% |
| Q3 2025 | 0.02% | 2.44% | -0.03% |
| Q4 2025 | 0.02% | 0.81% | 6.87% |
| Q1 2026 | 0.02% | 1.37% | -0.01% |
| Q2 2026 | 0.02% | 2.63% | -0.36% |
Minnesota Lakes Bank loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock Minnesota Lakes Bank, 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 Minnesota Lakes Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 23986) · FFIEC NIC profile (RSSD 157650)