---
title: "Past-Due Loans: definition, formula, and thresholds"
description: "Past-due loans are loans behind on their contractual payments, reported in 30-89 day and 90+ day buckets. The early (30-89 day) bucket is a leading indicator of credit problems before loans slip into nonaccrual."
canonical_url: https://www.bankregreports.com/glossary/past-due-loans/
source: BankRegReports
category: "Asset Quality"
units: "$"
schedule: "Schedule RC-N"
---

# Past-Due Loans

> Past-due loans are loans behind on their contractual payments, reported in 30-89 day and 90+ day buckets. The early (30-89 day) bucket is a leading indicator of credit problems before loans slip into nonaccrual.

## Formula

```
Past-Due Loans = Loans 30-89 Days Past Due + Loans 90+ Days Past Due and Still Accruing
```

Schedule RC-N reports delinquency by bucket. The 30-89 day bucket flags emerging stress; the 90+ day still-accruing bucket is more serious and usually precedes a move to nonaccrual.

## Why it matters

Delinquency is the earliest hard data on credit deterioration. A rising 30-89 day bucket often shows up quarters before charge-offs climb, making it one of the most useful forward-looking asset-quality signals an analyst has.

## How to read it

Watch the early-delinquency bucket as a share of loans and its trend. A sustained rise in 30-89 day past-dues is a warning the loan book is turning, even while nonaccruals and charge-offs still look benign.

## Thresholds

| Range | Reading | What it means |
|---|---|---|
| < 0.5% of loans | Strong | Very low delinquency. |
| 0.5-1.5% | Adequate | Normal delinquency for most books. |
| 1.5-3% | Watch | Rising delinquency; credit softening. |
| > 3% of loans | Concern | High delinquency pointing to looming charge-offs. |


## Worked example

A consumer-heavy bank whose 30-89 day past-due loans climb from 0.6% to 1.4% of loans over three quarters is flashing an early warning. The deterioration typically reaches nonaccrual and charge-offs two to three quarters later.

## Questions

### Why separate 30-89 day from 90+ day past-due loans?

The 30-89 day bucket is an early, often-curable stage of delinquency and a leading indicator. The 90+ day bucket is more serious and usually transitions to nonaccrual, so the two carry different risk weight in analysis.

### Are past-due loans the same as nonperforming loans?

Not exactly. Nonperforming loans are generally nonaccrual loans plus those 90+ days past due and still accruing. Early-stage 30-89 day past-dues are delinquent but not yet classified nonperforming.

## Sources

- [FFIEC Call Report Schedule RC-N (Past Due and Nonaccrual)](https://www.ffiec.gov/sites/default/files/data/reporting-forms/FFIEC031_FFIEC041_202606_i.pdf) (PDF)

## Related metrics

- [Nonaccrual Loans](https://www.bankregreports.com/glossary/nonaccrual-loans/): Nonaccrual loans are loans on which the bank has stopped recognizing interest income because full repayment is in doubt, generally once a loan is 90 or more days past due (unless it is well secured and in the process of collection) or sooner if full collection is doubtful. They are the core of nonperforming assets.
- [Non-Performing Loans Ratio](https://www.bankregreports.com/glossary/npl-ratio/): A non-performing loan (NPL) is a loan whose borrower has stopped paying as agreed: the bank has put it on nonaccrual because full collection is doubtful, or it is 90 or more days past due. The NPL ratio divides those loans by total loans. Regulators call them noncurrent loans.
- [Net Charge-Off Ratio](https://www.bankregreports.com/glossary/nco-ratio/): The Net Charge-Off ratio (annualized) measures loans actually written off as uncollectible (less subsequent recoveries) divided by average loans outstanding. It is the realized credit loss experience of the bank.
- [Texas Ratio](https://www.bankregreports.com/glossary/texas-ratio/): The Texas ratio is a bank's problem assets divided by its tangible equity plus loan loss reserves. Problem assets are nonaccrual loans, loans 90 or more days past due and other real estate owned, net of government guarantees. A ratio above 100% means problem assets exceed the capacity to absorb them, a level long tied to bank failures.

## About this document

This is the markdown twin of the page named in `canonical_url` above. Source filings are public record; the cleaning, normalization, cross-source linkage, and derived metrics are BankRegReports' own. Attribute with a link to the canonical URL.

Markdown twins are published for editorial content only. Institution data pages do not have them. For data at scale use the API, which is documented at https://www.bankregreports.com/api/ and specified at https://www.bankregreports.com/openapi.json. It returns typed JSON with explicit units and periods, and one call replaces hundreds of page fetches.


## Sitemap

- [Glossary](https://www.bankregreports.com/glossary/): every metric, with formula and thresholds
- [Blog](https://www.bankregreports.com/blog/): analysis and explainers
- [API documentation](https://www.bankregreports.com/api/): the programmatic way to get this data
- [XML sitemap](https://www.bankregreports.com/sitemap.xml): the complete crawlable index