The Putnam County National Bank of Carmel: 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.
In Q2 2026, Allowance for credit losses to loans edged down by 0.16 percentage points, from 1.58% to 1.42%, the largest move among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $2.0M |
| Modified loans to total loans | 1.65% |
| Non-performing assets excluding restructured loans, to assets | 0.63% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 2.13% |
| Nonaccrual loans to loans | 0.48% |
| Loans 90+ days past due to loans | 0.00% |
| Net charge-off ratio | -0.00% |
| Allowance for credit losses to loans | 1.42% |
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 | 2.56% | 3.47% | -0.01% |
| Q4 2023 | 2.51% | 3.42% | 0.00% |
| Q1 2024 | 2.44% | 3.33% | -0.00% |
| Q2 2024 | 2.40% | 2.96% | -0.00% |
| Q3 2024 | 2.35% | 2.90% | -0.01% |
| Q4 2024 | 2.31% | 2.83% | -0.00% |
| Q1 2025 | 2.25% | 2.76% | -0.00% |
| Q2 2025 | 2.22% | 2.85% | -0.00% |
| Q3 2025 | 1.76% | 2.80% | -0.66% |
| Q4 2025 | 1.76% | 2.35% | -0.79% |
| Q1 2026 | 1.65% | 2.17% | 0.00% |
| Q2 2026 | 1.65% | 2.13% | -0.00% |
The Putnam County National Bank of Carmel loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock The Putnam County National Bank of Carmel, 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 The Putnam County National Bank of Carmel profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 6990) · FFIEC NIC profile (RSSD 287007)