Plains Commerce 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.
Modified loans and leases climbed 37.1% in Q2 2026, from $10.3M to $14.1M. It was the largest change from Q1 2026 among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $14.1M |
| Modified loans to total loans | 1.30% |
| Non-performing assets excluding restructured loans, to assets | 1.05% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 2.47% |
| Nonaccrual loans to loans | 1.17% |
| Loans 90+ days past due to loans | 0.05% |
| Net charge-off ratio | 0.07% |
| Allowance for credit losses to loans | 0.97% |
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 | 1.03% | 1.76% | 0.05% |
| Q4 2023 | 0.93% | 1.63% | 0.31% |
| Q1 2024 | 0.62% | 1.71% | 0.01% |
| Q2 2024 | 0.57% | 1.61% | 0.04% |
| Q3 2024 | 0.57% | 1.78% | 0.02% |
| Q4 2024 | 0.86% | 1.90% | 0.06% |
| Q1 2025 | 0.89% | 2.20% | 0.17% |
| Q2 2025 | 1.64% | 3.06% | 0.10% |
| Q3 2025 | 1.23% | 2.34% | 0.12% |
| Q4 2025 | 1.20% | 2.31% | 0.08% |
| Q1 2026 | 0.93% | 2.10% | -0.05% |
| Q2 2026 | 1.30% | 2.47% | 0.07% |
Plains Commerce 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 Plains Commerce 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 Plains Commerce Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 1678) · FFIEC NIC profile (RSSD 593052)