
	December 31,
	2025		2024
	(dollars in thousands)
Loans held for investment:
Construction and development	$	570,749	$	552,676
Commercial, financial & agricultural	1,761,287		1,874,906
Non-owner-occupied commercial real estate1	3,150,269		3,197,765
Owner-occupied commercial real estate	1,580,260		1,572,955
Commercial real estate	4,730,529		4,770,720
Total commercial loans	7,062,565		7,198,302
Residential mortgage loans2	3,321,101		3,105,760
Home equity lines of credit	410,845		349,011
Consumer credit card	98,310		93,825
Other consumer loans	551,395		903,452
Total residential and consumer loans	4,381,651		4,452,048
Total unpaid principal balance	11,444,216		11,650,350
Add: Unearned income	(9,611)		(26,259)
Total loans held for investment	11,434,605		11,624,091
Loans held for sale	54,119		34,264
Total loans held for investment	$	11,488,724	$	11,658,355
1 Non-owner-occupied commercial real estate loans presentation updated to include multi-family loans
2 Residential mortgage loans presentation updated to include residential construction and development

Mortgage loans held for sale at December 31, 2025 and 2024 totaled approximately $54.1 million and $34.3 million, respectively. The Company determines at the time of origination whether mortgage loans will be held for the Company’s portfolio or sold to the secondary market. Loans originated and intended for sale in the secondary market are recorded using the fair value option. The election of the fair value option aligns the accounting for these loans with the related economic hedges discussed in "Note 16, Fair Value Disclosures," to our consolidated financial statements.

The Company has outstanding commitments to provide loans to customers and also has issued letters of credit. Loan commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. The credit risk involved in issuing letters of credit is essentially the same as is involved in extending loan facilities to customers. At December 31, 2025 and 2024, the Company had unfunded loan commitments of $3.0 billion and $2.9 billion, respectively. Outstanding letters of credit as of December 31, 2025 and 2024 amounted to $82.8 million and $89.1 million, respectively.

The Company evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary, by the Company upon extension of credit is based on management’s credit evaluation of the customer. Collateral held varies, but may include accounts receivable, inventory, property, plant, equipment, and income-producing commercial properties. The Company’s banking markets are located throughout the states of Missouri, Kansas, Illinois, Iowa, Oklahoma, Colorado, North Carolina, Tennessee, Florida, and Arkansas and the Company’s loan portfolio has no unusual geographic concentrations of credit risk beyond its market areas.

The allowance for credit losses is measured using an average historical loss model which incorporates relevant information about past events (including historical credit loss experience on loans with similar risk characteristics), current conditions, and reasonable and supportable forecasts that affect the collectability of the remaining cash flows over the contractual term of the loans. The allowance for credit losses is measured on a collective (pool) basis. Loans are aggregated into pools based on similar risk characteristics including borrower type and collateral type – construction and development, commercial, financial & agricultural, multifamily residential real estate, non-owner-occupied real estate, owner-occupied real estate, home equity lines of credit, all other residential real estate, consumer credit card, and all other consumer credit. Loans that do not share similar risk characteristics, primarily large loans on non-accrual status are evaluated on an individual basis.

For loans evaluated for credit losses on a collective basis, an average historical loss rate is calculated for each pool using the Company’s historical net charge-offs (combined charge-offs and recoveries by observable historical reporting period) and outstanding loan balances during a look back period. Look back periods can be different based on the individual pool and represent management’s credit expectations for the pool of loans over the remaining contractual period. Due to changes in portfolio composition, the Company’s own historical loss rates are not fully reflective of loss expectations and have been augmented by industry and peer data. Therefore, the historical loss rates are augmented by peer data. The calculated average net charge-off rate is then adjusted for current conditions and reasonable and supportable forecasts. These adjustments increase or decrease the average historical loss rate to reflect expectations of future losses given a single path economic forecast of key macroeconomic variables including GDP, unemployment rate, various interest rates, HPI, and CREPI. The adjustments are based on results from various regression models projecting the impact of the macroeconomic variables to loss rates. The forecast is used for four quarters and then reverts back to historical averages using a four-quarter straight-line reversion method. The forecast adjusted loss rate is applied to the amortized cost of loans over the remaining contractual lives, adjusted for expected prepayments. The contractual term excludes expected extensions (except for contractual extensions at the option of the customer), renewals and modifications. Credit cards and certain similar consumer lines of credit, included in the individual loan totals, do not have stated maturities and therefore, for these loan classes, remaining contractual lives are determined by estimating future cash flows expected to be received from customers until payments have been fully allocated to outstanding balances. Additionally, the allowance for credit losses considers other qualitative factors not included in historical loss rates or macroeconomic forecast such as changes in portfolio composition, underwriting practices, or significant unique events or conditions.


Key Assumption	December 31, 2025	December 31, 2024
Overall economic forecast	- Forecast provided by Oxford Economics - Expect the economy to continue to expand, with strong AI related investment with no sign of slowing down - The labor market is softening, affecting real disposable income growth. However, consumer spending is holding up with tariffs driving the cost of core goods.	- Forecast provided by Oxford Economics - Uncertainty around economic forecasts prior to the change in administration. - Forecasted GDP growth with expectations that imports will be front-loaded ahead of tariffs. - Path of monetary policy is uncertain with anticipation of rate cuts skewing towards fewer.
Reasonable and supportable period and related reversion period	- 4 quarter reasonable and supportable period - 4 quarter reversion to historical average loss rates using straight line method	- 4 quarter reasonable and supportable period - 4 quarter reversion to historical average loss rates using straight line method
Forecasted macro-economic variables	- Unemployment ranging from 4.1% to 4.4% - GDP growth forecast of 2.0% -Prime rate is 6.75%, declining to 6.25% at the end of the supportable forecast	- Unemployment ranging from 4.2% and 4.3% - GDP growth forecast of 2.6% - Prime rate is 7.5%, with a 25 basis point decline each quarter of the supportable forecast period
Prepayment assumptions	- Commercial loan prepayment speeds of 14.4% - Mortgage and HELOC prepayment speeds of 18.3% - Consumer loan and credit card prepayment speeds of 15.0%	- Commercial loan prepayment speeds of 14.4% - Mortgage and HELOC prepayment speeds of 18.3% - Consumer loan and credit card prepayment speeds of 15.0%
Qualitative factors	Qualitative adjustments for: - Impact of inflation, tariffs, and interest rates on borrower ability to repay - Economic, government policy, and geopolitical uncertainties - Changes in portfolio composition, concentrations, and underwriting standards	Qualitative adjustments for: - Economic uncertainty related to geopolitical risks and upcoming change in administration - Ongoing impact of inflation and increased rate environment on customer ability to repay - Changes in portfolio composition, concentrations, and underwriting standards

The following is a summary of the activity in the allowance for credit losses on loans and the liability for unfunded lending commitments during the years ended December 31, 2025 and 2024. Included within commercial loans are the following pools – real estate development & construction, commercial real estate (CRE), owner-occupied CRE, commercial & industrial (C&I), and multifamily residential loans. Included within residential real estate are 1-4 family residential and home equity loans. Included within individual loans are consumer and credit card loans.


	December 31, 2025
					Commercial real estate				Residential real estate				Consumer				Total
	Construction & development		Commercial, financial, & agricultural		Non-owner occupied commercial real estate		Owner occupied commercial real estate		Residential mortgage loans		Home equity lines of credit		Consumer credit card		All other consumer credit
Allowance for credit losses on loans	(dollars in thousands)
Balance at beginning of year	$	14,119	$	23,915	$	24,815	$	9,940	$	43,471	$	4,505	$	8,299	$	25,215	$	154,279
Provision for credit losses on loans	855		3,396		235		701		5,439		1,097		2,964		(5,231)		9,456
Loans charged off	(14)		(4,749)		(816)		(384)		(731)		(64)		(3,452)		(10,986)		(21,196)
Recoveries on loans previously charged off	23		912		403		3		162		4		995		4,633		7,135
Balance at end of year	$	14,983	$	23,474	$	24,637	$	10,260	$	48,341	$	5,542	$	8,806	$	13,631	$	149,674
Liability for unfunded commitments
Balance at beginning of year	165		161		6		10		7		135		—		—		484
Provision for credit losses on unfunded lending commitments	(61)		(45)		2		(3)		2		(30)		—		—		(135)
Balance at end of year	$	104	$	116	$	8	$	7	$	9	$	105	$	—	$	—	$	349
Allowance for credit losses on loans and liability for unfunded lending commitments	$	15,087	$	23,590	$	24,645	$	10,267	$	48,350	$	5,647	$	8,806	$	13,631	$	150,023


	December 31, 2024
					Commercial real estate				Residential real estate				Consumer				Total
	Construction & development		Commercial, financial, & agricultural		Non-owner occupied commercial real estate		Owner occupied commercial real estate		Residential mortgage loans		Home equity lines of credit		Consumer credit card		All other consumer credit
Allowance for credit losses on loans	(dollars in thousands)
Balance at beginning of year	$	17,571	$	21,180	$	23,464	$	9,626	$	39,214	$	4,885	$	8,071	$	30,798	$	154,809
Provision for credit losses on loans	(2,593)		6,043		3,156		(201)		4,274		(388)		3,437		948		14,676
Loans charged off	(950)		(6,900)		(1,821)		(5)		(355)		(11)		(3,894)		(10,929)		(24,865)
Recoveries on loans previously charged off	91		3,592		16		520		338		19		685		4,398		9,659
Balance at end of year	$	14,119	$	23,915	$	24,815	$	9,940	$	43,471	$	4,505	$	8,299	$	25,215	$	154,279
Liability for unfunded commitments
Balance at beginning of year	139		206		14		8		13		188		—		—		568
Provision for credit losses on unfunded lending commitments	26		(45)		(8)		2		(6)		(53)		—		—		(84)
Balance at end of year	$	165	$	161	$	6	$	10	$	7	$	135	$	—	$	—	$	484
Allowance for credit losses on loans and liability for unfunded lending commitments	$	14,284	$	24,076	$	24,821	$	9,950	$	43,478	$	4,640	$	8,299	$	25,215	$	154,763

The Company considers loans past due on the day following the contractual repayment date if the contractual repayment was not received by the Company as of the end of the business day. The following table provides aging information on the Company’s past due and accruing loans, in addition to the balances of loans on non-accrual status, at December 31, 2025 and 2024. Balances in the tables below represent total unpaid principal balances gross of unearned and unamortized loan fees and costs.


	December 31, 2025
	Current or less than 30 days past due		30 - 89 days past due		90 days past due and still accruing		Nonaccrual		Total
Loans held for investment:	(dollars in thousands)
Construction and development	$	570,668	$	-	$	-	$	81	$	570,749
Commercial, financial & agricultural	1,751,575		4,097		34		5,581		1,761,287
Non-owner-occupied commercial real estate	3,137,206		4,056		-		9,007		3,150,269
Owner-occupied commercial real estate	1,575,921		1,797		-		2,542		1,580,260
Total commercial real estate	4,713,127		5,853		-		11,549		4,730,529
Total commercial loans	7,035,370		9,950		34		17,211		7,062,565
Residential mortgage loans	3,283,403		12,943		862		23,893		3,321,101
Home equity lines of credit	408,114		1,361		167		1,203		410,845
Consumer credit card	96,988		1,042		280		-		98,310
Other consumer loans	539,260		9,779		-		2,356		551,395
Total residential and consumer loans	4,327,765		25,125		1,309		27,452		4,381,651
Total loans held for investment	$	11,363,135	$	35,075	$	1,343	$	44,663	$	11,444,216


	December 31, 2024
	Current or less than 30 days past due		30 - 89 days past due		90 days past due and still accruing		Nonaccrual		Total
Loans held for investment:	(dollars in thousands)
Construction and development	$	552,127	$	305	$	-	$	244	$	552,676
Commercial, financial & agricultural	1,856,053		15,636		256		2,961		1,874,906
Non-owner-occupied commercial real estate	3,183,234		7,642		-		6,889		3,197,765
Owner-occupied commercial real estate	1,567,254		1,561		-		4,140		1,572,955
Total commercial real estate	4,750,488		9,203		-		11,029		4,770,720
Total commercial loans	7,158,668		25,144		256		14,234		7,198,302
Residential mortgage loans	3,070,437		17,780		2,745		14,798		3,105,760
Home equity lines of credit	346,367		1,458		149		1,037		349,011
Consumer credit card	91,539		1,957		329		-		93,825
Other consumer loans	883,940		13,587		-		5,925		903,452
Total residential and consumer loans	4,392,283		34,782		3,223		21,760		4,452,048
Total loans held for investment	$	11,550,951	$	59,926	$	3,479	$	35,994	$	11,650,350

The following table provides information about the credit quality of the loan portfolio using the Company’s internal rating system reflecting management’s risk assessment. The pass category consists of a range of loan grades that reflect low to moderate, though still acceptable, risk. Loans are placed on watch status when (1) one or more weaknesses which could jeopardize timely liquidation exists; or (2) the margin or liquidity of an asset is sufficiently tenuous that adverse trends could result in a collection problem. Loans classified as substandard are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified may have a well-defined weakness or weaknesses that jeopardize the repayment of the debt. Such loans are characterized by the

Loans are analyzed for risk rating updates as part of the annual credit review process. For larger loans, rating assessments may be more frequent if relevant information is obtained earlier through debt covenant or overall relationship management. Smaller loans are monitored as identified by the loan officer based on the risk profile of the individual borrower or if the loan becomes past due related to credit issues. Loans rated Watch, Substandard or Non-accrual may be subject to more frequent review and monitoring processes. In addition to the regular monitoring performed by the market lending personnel and credit committees, loans are subject to review by the Loan Review Department which verifies the appropriateness of the risk ratings for the loans chosen as part of its risk-based review plan.


	December 31, 2025
	Term loans amortized cost basis by origination year
	2025		2024		2023		2022		2021		Prior		Revolving loans amortized cost basis		Total

	(dollars in thousands)
Construction and development
Pass	$	165,449	$	207,312	$	27,395	$	71,348	$	36,631	$	17,334	$	32,568	$	558,037
Watch	529		244		1,486		3,490		-		-		-		5,749
Substandard	-		-		4,095		2,266		-		521		-		6,882
Non-accrual	-		-		-		-		-		81		-		81
Total construction and development	165,978		207,556		32,976		77,104		36,631		17,936		32,568		570,749
Gross write-offs for the year ended December 31, 2025	-		-		-		-		-		14		-		14
Commercial, financial & agricultural
Pass	383,642		257,121		147,877		154,197		94,111		211,879		475,596		1,724,423
Watch	1,883		1,294		891		652		98		204		1,082		6,104
Substandard	1,981		1,428		1,113		1,242		7,922		11,211		282		25,179
Non-accrual	38		47		1,439		2,990		47		315		705		5,581
Total commercial, financial & agricultural	387,544		259,890		151,320		159,081		102,178		223,609		477,665		1,761,287
Gross write-offs for the year ended December 31, 2025	1,393		358		1,148		824		100		746		180		4,749
Non-owner-occupied commercial real estate
Pass	417,956		257,298		270,435		572,181		421,783		1,063,545		33,545		3,036,743
Watch	-		527		237		6,487		-		49,660		387		57,298
Substandard	-		921		-		23,488		9,538		13,274		-		47,221
Non-accrual	-		-		-		6,164		25		2,818		-		9,007
Total non-owner-occupied commercial real estate	417,956		258,746		270,672		608,320		431,346		1,129,297		33,932		3,150,269
Gross write-offs for the year ended December 31, 2025	-		-		-		-		-		816		-		816
Owner-occupied commercial real estate
Pass	231,225		132,459		110,736		173,201		235,419		517,212		111,649		1,511,901
Watch	1,133		1,154		4,080		3,006		5,634		16,519		1,229		32,755
Substandard	418		2,050		3,623		15,059		904		9,137		1,871		33,062
Non-accrual	-		-		72		1,182		259		1,029		-		2,542
Total owner-occupied commercial real estate	232,776		135,663		118,511		192,448		242,216		543,897		114,749		1,580,260
Gross write-offs for the year ended December 31, 2025	-		-		-		384		-		-		-		384


	December 31, 2025
	Term loans amortized cost basis by origination year
	2025		2024		2023		2022		2021		Prior		Revolving loans amortized cost basis		Total
	2025		2024		2023		2022		2021		Prior		Revolving loans amortized cost basis		Total
	(dollars in thousands)
Residential mortgage loans
Accrual	912,652		544,631		429,302		529,876		394,244		440,662		45,841		3,297,208
Non-accrual	510		4,328		8,425		3,002		4,121		3,507		-		23,893
Total residential mortgage loans	913,162		548,959		437,727		532,878		398,365		444,169		45,841		3,321,101
Gross write-offs for the year ended December 31, 2025	263		30		189		158		91		-		-		731
Home equity lines of credit
Accrual	1,061		16		598		99		249		2,707		404,912		409,642
Non-accrual	-		-		-		-		-		-		1,203		1,203
Total home equity lines of credit	1,061		16		598		99		249		2,707		406,115		410,845
Gross write-offs for the year ended December 31, 2025	25		-		-		-		-		-		39		64
Consumer credit card
Current	-		-		-		-		-		-		96,988		96,988
30-89 days	-		-		-		-		-		-		1,042		1,042
90+ days	-		-		-		-		-		-		280		280
Total consumer credit card	-		-		-		-		-		-		98,310		98,310
Gross write-offs for the year ended December 31, 2025	-		-		-		-		-		-		3,452		3,452
Other consumer loans
Current	108,542		103,299		109,084		95,649		46,525		36,933		39,228		539,260
30-89 days	647		1,573		2,400		2,872		1,424		863		-		9,779
90+ days	-		-		-		-		-		-		-		-
Non-accrual	201		259		673		605		360		258		-		2,356
Total other consumer loans	109,390		105,131		112,157		99,126		48,309		38,054		39,228		551,395
Gross write-offs for the year ended December 31, 2025	3,172		1,201		2,004		2,112		1,285		1,212		-		10,986
Total loans	$	2,227,867	$	1,515,961	$	1,123,961	$	1,669,056	$	1,259,294	$	2,399,669	$	1,248,408	$	11,444,216
Total gross write-offs for the year ended December 31, 2025	4,853		1,589		3,341		3,478		1,476		2,788		3,671		21,196


	December 31, 2024
	Term loans amortized cost basis by origination year
	2024		2023		2022		2021		2020		Prior		Revolving loans amortized cost basis		Total

	(dollars in thousands)
Construction and development
Pass	$	141,672	$	97,331	$	148,049	$	101,162	$	10,934	$	13,752	$	23,394	$	536,294
Watch	248		3,824		11,509		-		-		-		2		15,583
Substandard	-		-		-		-		8		547		-		555
Non-accrual	-		-		141		-		89		14		-		244
Total construction and development	141,920		101,155		159,699		101,162		11,031		14,313		23,397		552,676
Gross write-offs for the year ended December 31, 2024	-		-		950		-		-		-		-		950
Commercial, financial & agricultural
Pass	399,016		252,671		235,271		178,160		90,397		184,191		494,970		1,834,676
Watch	219		877		5,160		9,378		39		210		401		16,285
Substandard	1,137		1,989		4,036		1,035		522		12,110		157		20,986
Non-accrual	48		2,222		275		53		89		122		152		2,961
Total commercial, financial & agricultural	400,419		257,760		244,741		188,626		91,047		196,633		495,680		1,874,906
Gross write-offs for the year ended December 31, 2024	4,930		195		468		455		66		232		554		6,900
Non-owner-occupied commercial real estate
Pass	329,446		270,243		649,423		459,990		319,782		1,005,568		27,534		3,061,986
Watch	-		500		28,246		13,743		11,164		53,734		916		108,303
Substandard	-		-		6,219		585		3,524		10,260		-		20,587
Non-accrual	-		-		-		493		-		6,395		-		6,889
Total non-owner-occupied commercial real estate	329,446		270,743		683,888		474,812		334,469		1,075,957		28,450		3,197,765
Gross write-offs for the year ended December 31, 2024	-		-		-		-		-		1,821		-		1,821
Owner-occupied commercial real estate
Pass	135,833		121,103		212,907		270,841		127,911		552,786		100,158		1,521,540
Watch	638		6,155		5,673		2,854		5,867		4,477		1,390		27,054
Substandard	1,752		229		5,076		464		2,519		8,405		1,777		20,222
Non-accrual	-		329		568		281		688		2,256		18		4,140
Total owner-occupied commercial real estate	138,223		127,817		224,225		274,440		136,984		567,923		103,343		1,572,955
Gross write-offs for the year ended December 31, 2024	-		-		5		-		-		-		-		5
Residential mortgage loans
Accrual	820,205		604,332		639,140		458,728		192,384		342,663		33,509		3,090,961
Non-accrual	1,055		3,633		3,650		2,235		594		3,631		-		14,798
Total residential mortgage loans	821,260		607,965		642,790		460,963		192,979		346,294		33,509		3,105,760
Gross write-offs for the year ended December 31, 2024	-		-		313		-		-		42		-		355
Home equity lines of credit
Accrual	1,176		692		207		-		-		2,929		342,970		347,974
Non-accrual	-		-		-		124		-		-		913		1,037
Total home equity lines of credit	1,176		692		207		124		-		2,929		343,883		349,011
Gross write-offs for the year ended December 31, 2024	-		-		-		-		-		2		9		11


	December 31, 2024
	Term loans amortized cost basis by origination year
	2024		2023		2022		2021		2020		Prior		Revolving loans amortized cost basis		Total
	2024		2023		2022		2021		2020		Prior		Revolving loans amortized cost basis		Total
	(dollars in thousands)
Consumer credit card
Current	-		-		-		-		-		-		91,539		91,539
30-89 days	-		-		-		-		-		-		1,957		1,957
90+ days	-		-		-		-		-		-		329		329
Total consumer credit card	-		-		-		-		-		-		93,825		93,825
Gross write-offs for the year ended December 31, 2024	-		-		-		-		-		-		3,894		3,894
Other consumer loans
Current	328,142		175,298		169,605		91,594		48,299		20,552		50,451		883,941
30-89 days	1,305		3,608		4,220		2,639		1,141		674		-		13,587
90+ days	-		-		-		-		-		-		-		-
Non-accrual	291		1,206		2,055		1,147		651		575		-		5,925
Total other consumer loans	329,739		180,111		175,880		95,380		50,091		21,801		50,451		903,452
Gross write-offs for the year ended December 31, 2024	211		2,935		3,850		2,378		1,079		476		-		10,929
Total loans	$	2,162,183	$	1,546,243	$	2,131,428	$	1,595,506	$	816,602	$	2,225,849	$	1,172,537	$	11,650,350
Total gross write-offs for the year ended December 31, 2024	5,141		3,130		5,586		2,833		1,145		2,573		4,457		24,865

The Company’s modification of loans to borrowers experiencing financial difficulty are generally in the form of term extensions, repayment plans, payment deferrals, forbearance agreements, interest rate reductions, forgiveness of interest and/or fees, or any combination thereof. Commercial loans modified to borrowers experiencing financial difficulty are primarily loans that are substandard or non-accrual, where the maturity date was extended. Modifications on personal real estate loans are primarily those placed on forbearance plans, repayment plans, or deferral plans where monthly payments are suspended for a period of time or past due amounts are paid off over a certain period of time in the future or set up as a balloon payment at maturity. Modifications to certain credit card and other small consumer loans are often modified under debt counseling programs that can reduce the contractual rate, or, in certain instances, forgive certain fees and interest charges. Other consumer loans modified to borrowers experiencing financial difficulty consist of various other workout arrangements with consumer customers.


	December 31, 2025
	Term extension		Payment delay		Interest rate reduction		Interest/fees forgiven		Other		Total		% of Total loan category
	(dollars in thousands)
Construction and development	$	4,176	$	-	$	-	$	-	$	2,107	$	6,283	1.10	%
Commercial, financial, & agricultural	4,903		812		161		-		233		6,109		0.35	%
Non-owner-occupied commercial real estate	16,665		-		-		-		5,663		22,328		0.71	%
Owner-occupied commercial real estate	8,607		1,537		4,606		1,209		-		15,959		1.01	%
Total commercial real estate	25,272		1,537		4,606		1,209		5,663		38,287		0.81	%
Residential mortgage loans	4,429		897		2,687		50		410		8,473		0.26	%
Home equity lines of credit	765		-		-		-		-		765		0.19	%
Total residential real estate	5,194		897		2,687		50		410		9,238		0.25	%
All other consumer	161		-		403		-		-		564		0.09	%
Total	$	39,706	$	3,246	$	7,857	$	1,259	$	8,413	$	60,481	0.53	%


	December 31, 2024
	Term extension		Payment delay		Interest rate reduction		Interest/fees forgiven		Other		Total		% of Total loan category
	(dollars in thousands)
Construction and development	$	2,710	$	-	$	-	$	2,126	$	556	$	5,392	0.62	%
Commercial, financial, & agricultural	3,927		-		-		185		-		4,112		0.22	%
Non-owner-occupied commercial real estate	11,531		2,869		690		5,663		-		18,800		1.03	%
Owner-occupied commercial real estate	6,015		610		-		-		-		6,625		0.42	%
Total commercial real estate	17,547		3,479		690		5,663		-		27,379		0.57	%
Residential mortgage loans	3,167		1,217		1,036		-		-		5,419		0.19	%
Home equity lines of credit	876		-		-		-		-		876		0.25	%
Residential real estate	4,043		1,217		1,036		-		-		6,295		0.20	%
All other consumer	586		317		78		-		-		981		0.11	%
Total	$	28,812	$	5,013	$	1,804	$	7,974	$	556	$	44,159	0.38	%

The estimate of lifetime expected losses utilized in the allowance for credit losses model is developed using average historical experience on loans with similar risk characteristics, which includes losses from modifications of loans to borrowers experiencing financial difficulty. As a result, a change to the allowance for credit losses is generally not recorded upon modification. For modifications to loans made to borrowers experiencing financial difficulty that are placed on nonaccrual status, the Company determines the allowance for credit losses on an individual evaluation, using the same process that it utilizes for other loans on nonaccrual status.

If a loan to a borrower experiencing financial difficulty is modified and full and timely collection becomes uncertain, the allowance for credit losses continues to be based on individual evaluation, if that loan is already on nonaccrual status. For those loans, the allowance for credit losses is estimated using discounted expected cash flows or the fair value of collateral. If an accruing loan made to a borrower experiencing financial difficulty is modified and subsequently deemed uncollectible, the loan’s risk rating is downgraded to nonaccrual status and the loan’s related allowance for credit losses is determined based on individual evaluation, or if necessary, the loan is charged off and collection efforts begin.


	December 31, 2025
	Term extension		Payment delay		Interest rate reduction		Interest/fee forgiveness		Other		Total
	(dollars in thousands)
Construction and development	$	118	$	-	$	-	$	-	$	-	$	118
Commercial, financial, & agricultural	1,043		-		115		-		43		1,202
Non-owner-occupied commercial real estate	496		-		-		-		6,069		6,565
Owner-occupied commercial real estate	726		1,122		-		-		-		1,849
Total commercial real estate	1,222		1,122		-		-		6,069		8,414
Residential mortgage loans	1,817		274		578		49		-		2,718
Home equity lines of credit	-		-		-		-		-		-
Total residential real estate	1,817		274		578		49		-		2,718
All other consumer	169		-		145		-		-		314
Total	$	4,369	$	1,396	$	838	$	49	$	6,112	$	12,766


	December 31, 2024
	Term extension		Payment delay		Interest rate reduction		Interest/fee forgiveness		Other		Total
	(dollars in thousands)
Construction and development	$	-	$	-	$	-	$	-	$	-	$	-
Commercial, financial, & agricultural	63		-		17		-		-		80
Non-owner-occupied commercial real estate	3,790		-		-		-		-		3,790
Owner-occupied commercial real estate	820		-		-		-		-		820
Total commercial real estate	4,609		-		-		-		-		4,609
Residential mortgage loans	480		-		77		-		-		558
Home equity lines of credit	-		-		-		-		-		-
Total residential real estate	480		-		77		-		-		559
All other consumer	82		-		127		-		-		209
Total	$	5,235	$	-	$	221	$	-	$	-	$	5,457