United Bank of Philadelphia: 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 largest change between Q1 2026 and Q2 2026 was in Loans 90+ days past due to loans, which rose 0.26 percentage points to 0.59%.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $5.4M |
| Modified loans to total loans | 19.75% |
| Non-performing assets excluding restructured loans, to assets | 6.05% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 30.49% |
| Nonaccrual loans to loans | 10.74% |
| Loans 90+ days past due to loans | 0.59% |
| Net charge-off ratio | -0.03% |
| Allowance for credit losses to loans | 1.48% |
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 | 11.81% | 23.06% | -0.52% |
| Q4 2023 | 10.90% | 21.87% | -0.01% |
| Q1 2024 | 10.48% | 21.38% | -0.12% |
| Q2 2024 | 9.58% | 20.78% | -0.08% |
| Q3 2024 | 19.00% | 29.35% | -0.03% |
| Q4 2024 | 20.22% | 30.70% | -0.07% |
| Q1 2025 | 17.98% | 28.26% | 0.07% |
| Q2 2025 | 19.48% | 27.96% | -0.17% |
| Q3 2025 | 20.33% | 29.02% | -0.01% |
| Q4 2025 | 20.58% | 29.47% | -0.06% |
| Q1 2026 | 19.92% | 30.62% | -0.21% |
| Q2 2026 | 19.75% | 30.49% | -0.03% |
United Bank of Philadelphia loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock United Bank of Philadelphia, 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 United Bank of Philadelphia profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 33568) · FFIEC NIC profile (RSSD 1945247)