Vermont State 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.
Non-performing loans to total loans climbed 0.94 percentage points in Q2 2026, from 8.03% to 8.97%. It was the largest change from Q1 2026 among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $551K |
| Modified loans to total loans | 3.89% |
| Non-performing assets excluding restructured loans, to assets | 2.60% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 8.97% |
| Nonaccrual loans to loans | 5.08% |
| Loans 90+ days past due to loans | 0.00% |
| Net charge-off ratio | -0.03% |
| Allowance for credit losses to loans | 4.69% |
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 | 5.41% | 12.36% | 0.00% |
| Q4 2023 | 2.41% | 10.36% | -3.23% |
| Q1 2024 | 0.00% | 7.50% | 0.05% |
| Q2 2024 | 3.16% | 13.59% | 0.53% |
| Q3 2024 | 5.01% | 14.60% | 0.99% |
| Q4 2024 | 4.86% | 12.24% | -4.48% |
| Q1 2025 | 4.25% | 10.42% | 0.31% |
| Q2 2025 | 3.36% | 8.27% | 0.40% |
| Q3 2025 | 2.24% | 8.54% | 0.41% |
| Q4 2025 | 2.93% | 7.81% | 1.61% |
| Q1 2026 | 2.89% | 8.03% | 0.18% |
| Q2 2026 | 3.89% | 8.97% | -0.03% |
Vermont State 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 Vermont State 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 Vermont State Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 16585) · FFIEC NIC profile (RSSD 187648)