
	Year Ended December 31, 2025
	Commercial Real Estate		Commercial		Consumer		Total
	(In Thousands)
Balance at December 31, 2024	$	74,171	$	44,169	$	6,743	$	125,083


Charge-offs	(11,018)		(31,034)		(199)		(42,251)
Recoveries	252		3,657		743		4,652
Merger Day 1 allowance on non-PCD loans	31,820		17,891		17,518		67,229
Merger Day 1 allowance on PCD loans	38,744		24,294		1,473		64,511
Provision (credit) for loan and lease losses excluding unfunded commitments	8,422		27,513		(2,320)		33,615
Balance at December 31, 2025	$	142,391	$	86,490	$	23,958	$	252,839


	Year Ended December 31, 2024
	Commercial Real Estate		Commercial		Consumer		Total
	(In Thousands)
Balance at December 31, 2023	$	81,410	$	29,557	$	6,555	$	117,522


Charge-offs	(4,425)		(22,345)		(40)		(26,810)
Recoveries	—		2,241		41		2,282
Provision (credit) for loan and lease losses excluding unfunded commitments	(2,814)		34,716		187		32,089
Balance at December 31, 2024	$	74,171	$	44,169	$	6,743	$	125,083


	Year Ended December 31,
	2025		2024		2023
	(In Thousands)
Provision (credit) for loan and lease losses:
Commercial real estate	$	8,422	$	(2,814)	$	14,328
Commercial	27,513		34,716		21,537
Consumer	(2,320)		187		2,838

Total provision (credit) for loan and lease losses	33,615		32,089		38,703
Unfunded credit commitments	7,765		(10,086)		(835)
Investment securities available-for-sale	12		(359)		339
Total provision (credit) for credit losses	$	41,392	$	21,644	$	38,207

Management has established a methodology to determine the adequacy of the ACL that assesses the risks and losses expected on the loan and lease portfolio and unfunded commitments. Additions to the ACL are made by charges to the provision for credit losses. Losses on loans and leases are charged off against the allowance when all or a portion of a loan or lease is considered uncollectible. Subsequent recoveries on loans previously charged off, if any, are credited to the allowance when realized.

To calculate the allowance for loans collectively evaluated, management uses models developed by a third party. The Bank’s core ACL process uses CRE, C&I, and retail lifetime loss rate models (core models) to calculate a lifetime loss rate based on loan attributes and reasonable and supportable economic forecasts. This lifetime loss rate is then applied to exposure at default. The exposure at default considers the current unpaid balance and expected utilization assumptions for unfunded commitments. Key assumptions used in the models include portfolio segmentation, prepayments, and the expected utilization of unfunded commitments, among others. The portfolios are segmented by loan level attributes such as loan type, loan size, date of origination, delinquency status, and risk ratings to create loan pools with similar risk characteristics. Prepayment assumptions are embedded within the models and are based on the same data used for model development and incorporate adjustments for reasonable and supportable forecasts. The historical data used to develop the model, including the observation period vary by model, but all use at least ten years of historical data and capture at least one recessionary period. Expected utilization is based on current utilization and a LEQ factor. LEQ varies by current utilization and provides a reasonable estimate of expected draws and borrower behavior. Assumptions and model inputs are reviewed in accordance with model monitoring practices and as information becomes available.

Loans acquired in connection with the Transaction have losses estimated using a historical loss rate model (Legacy Berkshire model) based on the historical performance of various loan segments, which are segmented primarily by FDIC code, estimates of each segment’s weighted average life, and a statistical model to capture the impact of reasonable and supportable economic forecasts on the base loss rates.

The ACL estimate for both the Banks core models and Legacy Berkshire model incorporates reasonable and supportable forecasts of various macro-economic variables using multiple probability weighted economic scenarios. For the Bank’s core models, reasonable and supportable economic forecasts and reversion to long-term economic conditions are embedded within the vendor provided economic scenarios applied over the remaining life of the loans. Reversion towards long-term expectations generally begins two to three years from the forecast start date and largely completes within the first five years.

uncertainty. The forecasts include various projections of gross domestic product, interest rates, property price indices, and employment measures. Scenario weighting and model parameters are updated to reflect facts and circumstances as of the financial statement date. For the core models, the Bank calibrates expected losses for each model using a scalar, which is determined by examining the loss rates of peer banks that have similar operations and asset bases to the Bank and comparing these peer group loss rates to the model results.

As of December 31, 2025, management continued to apply qualitative adjustments to the Company’s models. These adjustments are designed to address model limitations and are generally targeted to specific risks within certain portfolios (e.g., office and specialty vehicle) based on recent collateral valuations and performance trends. Additionally, portfolio level metrics such as delinquency, population of adversely graded loans, non-accruals, etc. are used to inform management’s evaluation of the credit risk in the portfolio and adjustments are made as appropriate. These adjustments included both positive and negative adjustments with a total impact to the provision of $24.8 million at December 31, 2025, of which $5.6 million is related to the Legacy Berkshire portfolio. Management reviews these factors on a quarterly basis as market conditions and segment performance evolve.

An ACL on loans individually evaluated for impairment is established when amortized cost basis is greater than the discounted present value of expected future cash flows or, in the case of collateral-dependent loans, when there is an excess of a loan's amortized cost basis over the fair value of its underlying collateral. When loans and leases do not share risk characteristics with other financial assets they are evaluated individually. Individually evaluated loans are reviewed quarterly with adjustments made to the calculated reserve as necessary. The general allowance for loan and lease losses was $173.4 million as of December 31, 2025, compared to $107.5 million as of December 31, 2024. The increase of $65.9 million was primarily driven by loans assumed as a result of the Transaction, which added $80.0 million to the allowance for loan and lease losses.

The ACL on individually evaluated loans and leases was $79.4 million as of December 31, 2025, compared to $17.5 million as of December 31, 2024. The increase of $61.9 million was primarily driven by the Transaction, which added individually evaluated reserves totaling $44.8 million. The $44.8 million is broken down as follows across the major portfolio segments: $26.4 million for commercial real estate loans, $18.2 million for commercial and industrial loans, and $0.2 million for consumer loans.

At the time of loan origination, a rating is assigned based on the capacity to pay and general financial strength of the borrower, the value of assets pledged as collateral, and the evaluation of third party support such as a guarantor. The Company continually monitors the credit quality of the loan portfolio using all available information. The officer responsible for handling each loan is required to initiate changes to risk ratings when changes in facts and circumstances occur that warrant an upgrade or downgrade in a loan rating. Based on this information, loans demonstrating certain payment issues or other weaknesses may be categorized as delinquent, adversely risk-rated, nonperforming and/or put on nonaccrual status. Additionally, in the course of resolving such loans, the Company may choose to restructure the contractual terms of certain loans to match the borrower's ability to repay the loan based on their current financial condition. If a restructured loan meets certain criteria, it may be categorized as a modified loan.

The Company reviews numerous credit quality indicators when assessing the risk in its loan portfolio. For all loans, the Company utilizes an eight-grade loan rating system, which assigns a risk rating to each borrower based on a number of quantitative and qualitative factors associated with a loan transaction. Factors considered include industry and market conditions; position within the industry; earnings trends; operating cash flow; asset/liability values; debt capacity; guarantor strength; management and controls; financial reporting; collateral; and other considerations. In addition, the Company's independent loan review group evaluates the credit quality and related risk ratings in all loan portfolios. The results of these reviews are reported to the Risk Committee of the Board of Directors on a periodic basis and annually to the Board of Directors. For the consumer loans, the Company heavily relies on payment status for calibrating credit risk.

Borrowers exhibit well defined weaknesses that jeopardize the orderly liquidation of debt. Substandard loans may be inadequately protected by the current net worth and paying capacity of the obligors or by the collateral pledged, if any. Normal repayment from the borrower is in jeopardy. Although no loss of principal is envisioned, there is a distinct possibility that a partial loss of interest and/or principal will occur if the deficiencies are not corrected. Collateral coverage may be inadequate to cover the principal obligation.


	December 31, 2025
	2025		2024		2023		2022		2021		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
	(In Thousands)
Commercial Real Estate
Pass	$	546,268	$	496,486	$	713,257	$	1,377,041	$	1,144,463	$	2,524,605	$	45,663	$	14,944	$	6,862,727
OAEM	14,599		732		53,420		42,680		43,317		37,747		—		387		192,882
Substandard	—		24,867		3,963		56,316		7,427		84,232		2,983		—		179,788

Total	560,867		522,085		770,640		1,476,037		1,195,207		2,646,584		48,646		15,331		7,235,397
Current -period gross writeoffs	—		569		18		4,641		—		3,458		—		—		8,686
Multi-Family Mortgage


	December 31, 2025
	2025	2024	2023	2022	2021	Prior	Revolving Loans	Revolving Loans Converted to Term Loans	Total
	(In Thousands)
Pass	165,979	110,718	113,109	618,623	278,798	811,649	4,551	3,982	2,107,409
OAEM	—	—	—	10,876	—	—	—	—	10,876
Substandard	—	—	1,066	2,863	11,477	22,289	—	—	37,695

Total	165,979	110,718	114,175	632,362	290,275	833,938	4,551	3,982	2,155,980
Current -period gross writeoffs	—	—	—	—	—	2,332	—	—	2,332
Construction
Pass	159,217	148,651	145,038	87,874	16,938	332	3,188	—	561,238
OAEM	—	—	—	37,689	—	—	—	—	37,689
Substandard	—	—	—	21,790	—	—	—	—	21,790

Total	159,217	148,651	145,038	147,353	16,938	332	3,188	—	620,717
Commercial
Pass	314,833	302,916	311,533	162,007	177,421	174,533	1,180,768	12,790	2,636,801
OAEM	—	774	236	20,727	135	4,361	35,864	339	62,436
Substandard	—	8,231	4,746	4,283	5,378	11,421	49,974	698	84,731


	December 31, 2025
	2025		2024		2023		2022		2021		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
	(In Thousands)
Doubtful	—		—		184		—		—		—		—		—		184
Total	314,833		311,921		316,699		187,017		182,934		190,315		1,266,606		13,827		2,784,152
Current-period gross writeoffs	—		1,082		210		5,199		106		7,353		1,467		—		15,417
Equipment Financing
Pass	196,359		241,981		265,403		210,829		94,341		101,526		2,951		4,359		1,117,749
OAEM	—		—		—		878		597		—		—		—		1,475
Substandard	138		3,778		12,026		8,090		2,532		3,959		—		11,541		42,064
Doubtful	—		—		—		1,918		—		5		—		—		1,923
Total	196,497		245,759		277,429		221,715		97,470		105,490		2,951		15,900		1,163,211
Current-period gross writeoffs	—		870		6,421		5,263		1,097		1,966		—		—		15,617






Other Consumer
Pass	10,735		19,553		19,614		7,792		3,311		4,270		75,916		14		141,205
OAEM	12				—		5		—		1		5		—		23
Substandard	1		41		2		46		6		7		32		—		135

Total	10,748		19,594		19,616		7,843		3,317		4,278		75,953		14		141,363
Current-period gross writeoffs	27		14		11		1		—		19		62		—		134
Total
Pass	1,393,391		1,320,305		1,567,954		2,464,166		1,715,272		3,616,915		1,313,037		36,089		13,427,129
OAEM	14,611		1,506		53,656		112,855		44,049		42,109		35,869		726		305,381
Substandard	139		36,917		21,803		93,388		26,820		121,908		52,989		12,239		366,203
Doubtful	—		—		184		1,918		—		5		—		—		2,107
Total	$	1,408,141	$	1,358,728	$	1,643,597	$	2,672,327	$	1,786,141	$	3,780,937	$	1,401,895	$	49,054	$	14,100,820


	December 31, 2024
Total	170,382		395,770		702,630		749,832		371,965		1,573,722		45,933		17,031		4,027,265
Current -period gross writeoffs	—		—		552		—		—		3,874		—		—		4,426
Multi-Family Mortgage
Pass	16,197		67,890		244,419		243,977		153,294		572,534		5,937		38,001		1,342,249
OAEM	—		—		11,606		—		—		3,855		—		—		15,461
Substandard	—		—		2,863		11,477		—		15,746		—		—		30,086

Total	16,197		67,890		258,888		255,454		153,294		592,135		5,937		38,001		1,387,796
Construction
Pass	50,569		24,642		169,636		37,832		1,649		221		8,754		—		293,303
OAEM	—		—		7,750		—		—		—		—		—		7,750


Total	50,569		24,642		177,386		37,832		1,649		221		8,754		—		301,053
Commercial
Pass	171,978		256,267		138,946		108,892		35,090		87,430		383,725		6,962		1,189,290
OAEM	—		—		—		48		—		284		1,711		—		2,043
Substandard	—		4		—		392		1,197		12,001		6,091		365		20,050
Doubtful	—		—		—		—		—		2		—		329		331
Total	171,978		256,271		138,946		109,332		36,287		99,717		391,527		7,656		1,211,714
Current-period gross writeoffs	13		4		3,612		100		1,523		1,596		—		—		6,848
Equipment Financing
Pass	287,280		359,803		289,487		147,244		83,664		85,286		425		5,881		1,259,070
OAEM	—		—		1,572		930		—		—		—		—		2,502
Substandard	—		7,681		3,455		2,918		725		2,771		—		11,530		29,080
Doubtful	—		—		4,283		—		—		15		—		—		4,298
Total	287,280		367,484		298,797		151,092		84,389		88,072		425		17,411		1,294,950
Current-period gross writeoffs	840		2,801		4,740		1,430		5,219		4,166		—		—		19,196






Other Consumer
Pass	373		176		84		873		—		2,057		60,789		15		64,367



Total	373		176		84		873		—		2,057		60,789		15		64,367
Current-period gross writeoffs	7		—		3		—		1		12		—		—		23
Total
Pass	674,274		1,104,548		1,519,626		1,279,623		642,452		2,240,726		505,563		67,479		8,034,291
OAEM	22,505		—		42,851		4,589		3,210		45,843		1,711		411		121,120
Substandard	—		7,685		9,971		20,203		1,922		69,338		6,091		11,895		127,105
Doubtful	—		—		4,283		—		—		17		—		329		4,629
Total	$	696,779	$	1,112,233	$	1,576,731	$	1,304,415	$	647,584	$	2,355,924	$	513,365	$	80,114	$	8,287,145


	December 31, 2025
	2025		2024		2023		2022		2021		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
	(In Thousands)
Residential
Credit Scores
Over 700	$	311,693	$	330,183	$	497,233	$	542,388	$	250,604	$	746,295	$	3,000	$	—	$	2,681,396
661 - 700	10,890		15,515		23,976		30,852		15,805		74,101		8		—		171,147
600 and below	4,983		8,539		10,528		15,014		11,306		43,250		—		—		93,620
Data not available*	24,658		3,334		5,729		103,341		6,076		144,124		—		—		287,262
Total	$	352,224	$	357,571	$	537,466	$	691,595	$	283,791	$	1,007,770	$	3,008	$	—	$	3,233,425
Current-period gross writeoffs	—		—		—		—		—		1		—		—		1
Home Equity
Credit Scores
Over 700	$	5,286	$	1,882	$	6,714	$	7,087	$	7,111	$	26,203	$	542,324	$	3,737	$	600,344
661 - 700	—		23		54		559		177		2,211		55,752		986		59,762
600 and below	95		117		789		131		124		952		27,538		2,652		32,398
Data not available*	2		—		13		—		—		50		2,738		—		2,803
Total	$	5,383	$	2,022	$	7,570	$	7,777	$	7,412	$	29,416	$	628,352	$	7,375	$	695,307
Current-period gross writeoffs	—		—		—		—		—		—		64		—		64


	December 31, 2024
	2024		2023		2022		2021		2020		Prior		Revolving Loans		Revolving Loans Converted to Term Loans		Total
	(In Thousands)
Residential
Credit Scores
Over 700	$	119,843	$	75,397	$	167,352	$	204,738	$	110,663	$	341,746	$	7,936	$	—	$	1,027,675
661 - 700	6,444		7,330		7,734		6,915		4,622		12,583		—		—		45,628
600 and below	2,040		1,111		7,711		4,976		5,016		13,024		—		—		33,878
Data not available*	31		537		1,349		881		—		4,753		—		—		7,551
Total	128,358		84,375		184,146		217,510		120,301		372,106		7,936		—		1,114,732

Home Equity
Credit Scores
Over 700	1,696		4,686		3,492		1,402		529		7,003		316,187		5,446		340,441
661 - 700	166		400		21		38		—		326		18,700		505		20,156
600 and below	—		405		132		—		18		373		12,121		1,195		14,244
Data not available*	—		—		—		—		—		4		2,566		—		2,570
Total	$	1,862	$	5,491	$	3,645	$	1,440	$	547	$	7,706	$	349,574	$	7,146	$	377,411
Current-period gross writeoffs	$	—	$	—	$	16	$	—	$	—	$	—	$	—	$	—	$	16

* Represents loans made to trusts and purchased mortgages.

The following tables present an age analysis of the recorded investment in total loans and leases as of December 31, 2025 and 2024.


	At December 31, 2025
	Past Due												Past Due Greater Than 90 Days and Accruing		Non-accrual		Non-accrual with no related Allowance
	31-60 Days		61-90 Days		Greater Than 90 Days		Total		Current		Total Loans and Leases
	(In Thousands)
Commercial real estate loans:
Commercial real estate	$	10,348	$	7,457	$	21,663	$	39,468	$	7,195,929	$	7,235,397	$	3,250	$	41,246	$	1,340
Multi-family mortgage	148		—		18,400		18,548		2,137,432		2,155,980		14,340		4,065		1,066
Construction	—		—		15,000		15,000		605,717		620,717		15,000		—		—
Total commercial real estate loans	10,496		7,457		55,063		73,016		9,939,078		10,012,094		32,590		45,311		2,406
Commercial loans and leases:
Commercial	2,762		219		16,798		19,779		2,764,373		2,784,152		320		16,716		1,735
Equipment financing	12,513		7,456		36,795		56,764		1,106,447		1,163,211		112		42,718		2,531
Condominium association	—		—		—		—		—		—		—		—		—
Total commercial loans and leases	15,275		7,675		53,593		76,543		3,870,820		3,947,363		432		59,434		4,266
Consumer loans:
Residential mortgage	8,429		4,014		8,443		20,886		3,212,539		3,233,425		3,970		6,465		1,323
Home equity	2,793		1,030		1,486		5,309		689,998		695,307		811		2,811		32
Other consumer	287		68		133		488		140,875		141,363		20		135		—
Total consumer loans	11,509		5,112		10,062		26,683		4,043,412		4,070,095		4,801		9,411		1,355
Total loans and leases	$	37,280	$	20,244	$	118,718	$	176,242	$	17,853,310	$	18,029,552	$	37,823	$	114,156	$	8,027


	At December 31, 2024
	Past Due												Past Due Greater Than 90 Days and Accruing
	31-60 Days		61-90 Days		Greater Than 90 Days		Total		Current		Total Loans and Leases				Non-accrual		Non-accrual with no related Allowance
	(In Thousands)

Commercial real estate loans:
Commercial real estate	$	6,570	$	1,685	$	12,153	$	20,408	$	4,006,857	$	4,027,265	$	629	$	11,525	$	683
Multi-family mortgage	2,863		—		6,469		9,332		1,378,464		1,387,796		—		6,596		6,605
Construction	—		—		—		—		301,053		301,053		—		—		—
Total commercial real estate loans	9,433		1,685		18,622		29,740		5,686,374		5,716,114		629		18,121		7,288
Commercial loans and leases:
Commercial	783		1,693		695		3,171		1,208,543		1,211,714		—		14,676		326
Equipment financing	6,140		2,508		27,070		35,718		1,259,232		1,294,950		—		31,509		2,180
Condominium association	—		—		—		—		—		—		—		—		—
Total commercial loans and leases	6,923		4,201		27,765		38,889		2,467,775		2,506,664		—		46,185		2,506
Consumer loans:
Residential mortgage	2,015		—		2,057		4,072		1,110,660		1,114,732		130		3,999		2,359
Home equity	818		233		135		1,186		376,225		377,411		52		1,043		—
Other consumer	4		—		1		5		64,362		64,367		—		1		—
Total consumer loans	2,837		233		2,193		5,263		1,551,247		1,556,510		182		5,043		2,359
Total loans and leases	$	19,193	$	6,119	$	48,580	$	73,892	$	9,705,396	$	9,779,288	$	811	$	69,349	$	12,153

A loan is considered to be impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due (both interest and principal) according to the contractual terms of the loan agreement. The loans and leases risk-rated "substandard" or worse are considered impaired. The Company has also defined the population of impaired loans to include nonaccrual loans and modified loans. Impaired loans and leases which do not share similar risk characteristics with other loans are individually evaluated for credit losses. Specific reserves are established for loans and leases with deterioration in the present value of expected future cash flows or, in the case of collateral-dependent loans and leases, any increase in the loan or lease amortized cost basis over the fair value of the underlying collateral discounted for estimated selling costs. In contrast, the loans and leases which share similar risk characteristics and are not included in the individually evaluated population are collectively evaluated for credit losses.


	At December 31, 2025
	Commercial Real Estate		Commercial		Consumer		Total
	(In Thousands)
Allowance for Loan and Lease Losses:
Individually evaluated	$	47,329	$	31,909	$	178	$	79,416
Collectively evaluated	95,062		54,581		23,780		173,423
Total	$	142,391	$	86,490	$	23,958	$	252,839

Loans and Leases:
Individually evaluated	$	240,753	$	111,589	$	1,801	$	354,143
Collectively evaluated	9,771,341		3,835,774		4,068,294		17,675,409
Total	$	10,012,094	$	3,947,363	$	4,070,095	$	18,029,552


	At December 31, 2024
	Commercial Real Estate		Commercial		Consumer		Total
	(In Thousands)
Allowance for Loan and Lease Losses:

Individually evaluated	$	3,566	$	13,967	$	13	$	17,546
Collectively evaluated	70,605		30,202		6,730		107,537
Total	$	74,171	$	44,169	$	6,743	$	125,083

Loan and Lease Losses:
Individually evaluated	$	77,983	$	47,819	$	2,626	$	128,428
Collectively evaluated	5,638,131		2,458,845		1,553,884		9,650,860

Total	$	5,716,114	$	2,506,664	$	1,556,510	$	9,779,288


	At December 31, 2025
	Number of Loans	Amortized Cost		% of Total Class of Loans and Leases		Financial Effect
		(In thousands)
Maturity Extension
CRE	1	$	18,719	0.26	%	The loan was given a 10 month maturity extension. The financial effect was deemed "de minimis."
C&I	9	$	19,705	0.71	%	Loans were given multi-month extensions up to 15 months to assist the borrowers. The financial effect was deemed "de minimis".





Significant Payment Delays

CRE	2	3,967		0.05	%	One loan was given principal payments deferrals for 12 months and the other received and interest payment deferral of 6 months. The financial effect was deemed "de minimis."

Combination - Maturity Extension and Significant Payment Delays

C&I	5	2,443		0.09	%	These loans were given 6 month maturity extension and 6 months of interest-only payments. The financial effect was deemed "de minimis."

Combination - Maturity Extension and Interest Rate Reduction

C&I	2	244		0.01	%	These loans were given 36 month extensions, and reductions in their stated interest rates of 2.3%. The financial effect was deemed "de minimis."



Total	19	$	45,078

At December 31, 2024

Number of Loans

Amortized Cost

% of Total Class of Loans and Leases

Financial Effect

(In thousands)

Maturity Extension

C&I

115

0.01

One loan was given 6 months of interest only payments and 6 months added to the term of the loan and the other loan was given a 2 month deferment of payments along with 13 months added to the term of the loan. The financial effect was deemed "de minimis".


Significant Payment Delays
C&I	14	15,016		1.29	%	Some of these loans and letters of credit were given a two quarter (6 month) payment forbearance, while one was given a 30 month term extension, and another was given one year of payment deferrals. The financial effect was deemed "de minimis."
Combination - Maturity Extension and Significant Payment Delays

C&I	2	1,478		0.13	%	These loans were given 6 month maturity extension and 6 months of interest-only payments. The financial effect was deemed "de minimis."
Combination - Maturity Extension and Interest Rate Reduction
CRE	1	8,284		0.21	%	This loan was given a maturity extension of 3 years with a 5.0% pay rate and 7.0% accrue rate. The financial effect was deemed "de minimis."
C&I	2	92		0.01	%	These loans were given 25 month extensions, and reductions in their stated interest rates of 7.5%. The financial effect was deemed "de minimis."
Home Equity	1	$	269	0.07	%	This loan was reamortized over 30 years and extended the prior maturity date 20 years, with a reduction in rate to 6.8% fixed. The financial effect was deemed "de minimis."
Combination - Maturity Extension, Interest Rate Reduction, and Significant Payment Delays
CRE	1	604		0.02	%	Line of credit renewed for 1 year, interest only, with a reduction in rate from 10.3% variable to 7.5% fixed. The financial effect was deemed "de minimis."
Total	23	$	25,858


	At December 31, 2023
	Number of Loans	Amortized Cost		% of Total Class of Loans and Leases		Financial Effect
		(In thousands)
Maturity Extension
CRE	1	$	3,195	0.06	%	The loan was given a 1 year maturity extension. The financial effect was deemed "de minimis."
C&I	12	14,463		0.98	%	All 12 loans were given 6 month maturity extensions to assist borrowers. The financial effect was deemed "de minimis."
Significant Payment Delays
C&I	2	16		—	%	Both loans were given restructured payment plans to assist borrowers. The financial effect was deemed "de minimis."
Combination - Maturity Extension and Significant Payment Delays
CRE	2	18,792		0.33	%	Loans were given 2 year maturity extensions, with a partial deferral of interest payments. The financial effect was deemed "de minimis."
C&I	10	4,650		0.30	%	Loans were given 1 to 30 months of payment delays and 3 to 30 month term extensions. The financial effect was deemed "de minimis."
Combination - Maturity Extension and Interest Rate Reduction

C&I	10	985		0.07	%	A portion of loans were given 4 month maturity extensions and interest rate reductions. Other loans were given 2 year maturity extensions and a 5.00% fixed rate. The financial effect was deemed "de minimis."
Total	37	$	42,101