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Loans and Allowance for Credit Losses (Tables) | 6 Months Ended
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Jun. 30, 2026
Receivables [Abstract] |
Composition of Loan Portfolio | The composition of the loan portfolio is as follows as of the periods indicated:
| June 30, |  | December 31,
| 2026 |  | 2025
| (dollars in thousands; unaudited)
Community Bank |  |  |
Commercial and industrial loans | $ | 237,176 |  |  | $ | 224,439 |
Real estate loans: |  |  |
Construction, land and land development loans | 221,562 |  |  | 222,075 |
Residential real estate loans | 199,530 |  |  | 202,293 |
Commercial real estate loans | 1,319,798 |  |  | 1,285,856 |
Consumer and other loans: |  |  |
Other consumer and other loans | 10,760 |  |  | 14,072 |
Gross community bank loans receivable | 1,988,826 |  |  | 1,948,735 |
CCBX |  |  |
Commercial and industrial loans: |  |  |
Capital call lines | $ | 204,835 |  |  | $ | 210,480 |
All other commercial & industrial loans | 24,638 |  |  | 19,166 |
Real estate loans: |  |  |
Residential real estate loans | 324,873 |  |  | 264,059 |
Consumer and other loans: |  |  |
Credit cards | 753,171 |  |  | 622,681 |
Other consumer and other loans | 918,779 |  |  | 691,708 |
Gross CCBX loans receivable | 2,226,296 |  |  | 1,808,094 |
Total gross loans receivable | 4,215,122 |  |  | 3,756,829 |
Net deferred origination fees and premiums | (6,852) |  |  | (7,298) |
Loans receivable | $ | 4,208,270 |  |  | $ | 3,749,531 |
The following chart breaks out our consumer loan portfolio by segment and type of loan as of June 30, 2026. The largest portion of our consumer portfolio is comprised of CCBX installment loans and credit card loans. These loans are further divided to show the total secured and unsecured amounts in each of these categories. The average overall outstanding consumer loan balance is small at $500.
(dollars in thousands; unaudited) |  | Outstanding Balance |  |  |  |  |  | % of Total Outstanding Balance Consumer Loans |  | Average Loan Balance |  | Number of Loans
CCBX consumer loans
Installment loans - cash secured |  | $ | 216,766 |  |  |  |  |  |  | 12.9 | % |  |  |  |
Installment loans - unsecured |  | 521,555 |  |  |  |  |  |  | 31.0 |  |  |  |  |
Installment loans - total |  | 738,321 |  |  |  |  |  |  | 43.9 |  |  | $ | 0.4 |  |  | 1,851,498
Credit cards - cash secured |  | 54 |  |  |  |  |  |  | 0.0 |  |  |  |  |
Credit cards - unsecured |  | 753,117 |  |  |  |  |  |  | 44.8 |  |  |  |  |
Credit cards - total |  | 753,171 |  |  |  |  |  |  | 44.8 |  |  | 1.5 |  |  | 500,348
Lines of credit |  | 144,947 |  |  |  |  |  |  | 8.6 |  |  | 0.2 |  |  | 943,772
Other loans |  | 35,511 |  |  |  |  |  |  | 2.1 |  |  | 0.1 |  |  | 284,612
Community bank consumer loans
Lines of credit |  | 210 |  |  |  |  |  |  | 0.0 |  |  | 6.8 |  |  | 31
Installment loans |  | 681 |  |  |  |  |  |  | 0.0 |  |  | 28.4 |  |  | 24
Other loans |  | 9,869 |  |  |  |  |  |  | 0.6 |  |  | 25.0 |  |  | 395
Total |  | $ | 1,682,710 |  |  |  |  |  |  | 100.0 | % |  | $ | 0.5 |  |  | 3,580,680
The following chart breaks out our consumer loan portfolio by segment and type of loan as of December 31, 2025. The largest portion of our consumer loan portfolio is comprised of CCBX installment loans and credit card loans. These loans are further divided to show the total secured and unsecured amounts in each of these categories. The average overall outstanding consumer loan balance is small at $809.
(dollars in thousands; unaudited) |  | Outstanding Balance |  |  |  |  |  | % of Total Outstanding Balance Consumer Loans |  | Average Loan Balance |  | Number of Loans
CCBX consumer loans
Installment loans - cash secured |  | $ | 162,072 |  |  |  |  |  |  | 12.2 | % |  |  |  |
Installment loans - unsecured |  | 502,767 |  |  |  |  |  |  | 37.8 |  |  |  |  |
Installment loans - total |  | 664,839 |  |  |  |  |  |  | 50.0 |  |  | $ | 0.8 |  |  | 864,638
Credit cards - cash secured |  | 56 |  |  |  |  |  |  | 0.0 |  |  |  |  |
Credit cards - unsecured |  | 622,625 |  |  |  |  |  |  | 46.9 |  |  |  |  |
Credit cards - total |  | 622,681 |  |  |  |  |  |  | 46.9 |  |  | 1.4 |  |  | 435,236
Lines of credit |  | 10,027 |  |  |  |  |  |  | 0.8 |  |  | 0.1 |  |  | 89,736
Other loans |  | 16,842 |  |  |  |  |  |  | 1.3 |  |  | 0.1 |  |  | 252,381
Community bank consumer loans
Lines of credit |  | 140 |  |  |  |  |  |  | 0.0 |  |  | 4.5 |  |  | 31
Installment loans |  | 3,010 |  |  |  |  |  |  | 0.2 |  |  | 111.5 |  |  | 27
Other loans |  | 10,922 |  |  |  |  |  |  | 0.8 |  |  | 28.6 |  |  | 382
Total |  | $ | 1,328,461 |  |  |  |  |  |  | 100.0 | % |  | $ | 0.8 |  |  | 1,642,431
Summary of an Age Analysis of Past Due Loans | The following tables illustrate an age analysis of past due loans as of the dates indicated:
| 30-89 Days Past Due |  | 90 Days or More Past Due |  | Total Past Due |  | Current |  | Total Loans |  | 90 Days or More Past Due and Still Accruing
| (dollars in thousands; unaudited)
June 30, 2026 |  |  |  |  |  |  |  |  |  |  |
Community Bank |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial loans | $ | 119 |  |  | $ | 84 |  |  | $ | 203 |  |  | $ | 236,973 |  |  | $ | 237,176 |  |  | $ | — |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |
Construction, land and land development | — |  |  | — |  |  | — |  |  | 221,562 |  |  | 221,562 |  |  | — |
Residential real estate | 64 |  |  | — |  |  | 64 |  |  | 199,466 |  |  | 199,530 |  |  | — |
Commercial real estate | 106 |  |  | 4,344 |  |  | 4,450 |  |  | 1,315,348 |  |  | 1,319,798 |  |  | — |
Consumer and other loans | 4 |  |  | — |  |  | 4 |  |  | 10,756 |  |  | 10,760 |  |  | — |
Total community bank | $ | 293 |  |  | $ | 4,428 |  |  | $ | 4,721 |  |  | $ | 1,984,105 |  |  | $ | 1,988,826 |  |  | $ | — |
CCBX |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial loans: |  |  |  |  |  |  |  |  |  |
Capital call lines | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 204,835 |  |  | $ | 204,835 |  |  | $ | — |
All other commercial & industrial loans | 753 |  |  | 504 |  |  | 1,257 |  |  | 23,381 |  |  | 24,638 |  |  | 504 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |
Residential real estate loans | 2,475 |  |  | 1,446 |  |  | 3,921 |  |  | $ | 320,952 |  |  | $ | 324,873 |  |  | 1,446 |
Consumer and other loans: |  |  |  |  |  |  |  |  |  |  |
Credit cards | 30,450 |  |  | 32,862 |  |  | 63,312 |  |  | $ | 689,859 |  |  | $ | 753,171 |  |  | 27,077 |
Other consumer and other loans | 35,519 |  |  | 32,329 |  |  | 67,848 |  |  | 850,931 |  |  | 918,779 |  |  | 9,472 |
Total CCBX | $ | 69,197 |  |  | $ | 67,141 |  |  | $ | 136,338 |  |  | $ | 2,089,958 |  |  | $ | 2,226,296 |  |  | $ | 38,499 |
Total consolidated | $ | 69,490 |  |  | $ | 71,569 |  |  | $ | 141,059 |  |  | $ | 4,074,063 |  |  | 4,215,122 |  |  | $ | 38,499 |
Less net deferred origination fees and premiums |  |  |  |  |  |  |  |  | (6,852) |  |  |
Loans receivable |  |  |  |  |  |  |  |  | $ | 4,208,270 |  |  |
| 30-89 Days Past Due |  | 90 Days or More Past Due |  | Total Past Due |  | Current |  | Total Loans |  | 90 Days or More Past Due and Still Accruing
| (dollars in thousands; unaudited)
December 31, 2025 |  |  |  |  |  |  |  |  |  |  |
Community Bank |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial loans | $ | 150 |  |  | $ | 2,070 |  |  | $ | 2,220 |  |  | $ | 222,219 |  |  | $ | 224,439 |  |  | $ | — |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |
Construction, land and land development | — |  |  | — |  |  | — |  |  | 222,075 |  |  | 222,075 |  |  | — |
Residential real estate | 286 |  |  | — |  |  | 286 |  |  | 202,007 |  |  | 202,293 |  |  | — |
Commercial real estate | 107 |  |  | 4,344 |  |  | 4,451 |  |  | 1,281,405 |  |  | 1,285,856 |  |  | — |
Consumer and other loans | 1 |  |  | — |  |  | 1 |  |  | 14,071 |  |  | 14,072 |  |  | — |
Total community bank | $ | 544 |  |  | $ | 6,414 |  |  | $ | 6,958 |  |  | $ | 1,941,777 |  |  | $ | 1,948,735 |  |  | $ | — |
CCBX |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial loans: |  |  |  |  |  |  |  |  |  |
Capital call lines | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 210,480 |  |  | $ | 210,480 |  |  | $ | — |
All other commercial & industrial loans | 1,075 |  |  | 654 |  |  | 1,729 |  |  | 17,437 |  |  | 19,166 |  |  | 654 |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |
Residential real estate loans | 3,125 |  |  | 1,961 |  |  | 5,086 |  |  | $ | 258,973 |  |  | $ | 264,059 |  |  | $ | 1,961 |
Consumer and other loans: |  |  |  |  |  |  |  |  |  |  |
Credit cards | 27,752 |  |  | 26,632 |  |  | 54,384 |  |  | $ | 568,297 |  |  | $ | 622,681 |  |  | $ | 22,536 |
Other consumer and other loans | 38,187 |  |  | 8,078 |  |  | 46,265 |  |  | $ | 645,443 |  |  | $ | 691,708 |  |  | $ | 7,993 |
Total CCBX | $ | 70,139 |  |  | $ | 37,325 |  |  | $ | 107,464 |  |  | $ | 1,700,630 |  |  | $ | 1,808,094 |  |  | $ | 33,144 |
Total consolidated | $ | 70,683 |  |  | $ | 43,739 |  |  | $ | 114,422 |  |  | $ | 3,642,407 |  |  | $ | 3,756,829 |  |  | $ | 33,144 |
Less net deferred origination fees and premiums |  |  |  |  |  |  |  |  | (7,298) |  |  |
Loans receivable |  |  |  |  |  |  |  |  | $ | 3,749,531 |  |  |
Analysis of Nonaccrual Loans by Category | An analysis of nonaccrual loans by category consisted of the following at the periods indicated:
| June 30, |  | December 31,
| 2026 |  | 2025
| Total Nonaccrual | Nonaccrual with No ACL | Nonaccrual with ACL |  | Total Nonaccrual | Nonaccrual with No ACL | Nonaccrual with ACL
| (dollars in thousands; unaudited) |  |
Community Bank |  |
Commercial and industrial loans | $ | 175 |  | $ | 91 |  | $ | 84 |  |  | $ | 2,151 |  | $ | 2,058 |  | $ | 93 |
Real estate loans: |  |  |  |  |  |  |
Residential real estate | 1,705 |  | 1,705 |  | — |  |  | 38 |  | 38 |  | — |
Commercial real estate | 4,344 |  | 4,344 |  | — |  |  | 4,344 |  | 4,344 |  | — |
Total community bank nonaccrual loans | $ | 6,224 |  | $ | 6,140 |  | $ | 84 |  |  | $ | 6,533 |  | $ | 6,440 |  | $ | 93 |
CCBX |  |  |
Commercial and industrial loans | $ | 68 |  | $ | — |  | $ | 68 |  |  | $ | 127 |  | $ | — |  | $ | 127 |
Consumer and other loans: |  |  |  |  |  |  |
Credit cards | 26,670 |  | — |  | 26,670 |  |  | 21,433 |  | — |  | 21,433 |
Consumer and other consumer loans | 3,729 |  | — |  | 3,729 |  |  | 2,875 |  | — |  | 2,875 |
Total CCBX nonaccrual loans | $ | 30,467 |  | $ | — |  | $ | 30,467 |  |  | $ | 24,435 |  | $ | — |  | $ | 24,435 |
Total consolidated nonaccrual loans | $ | 36,691 |  | $ | 6,140 |  | $ | 30,551 |  |  | $ | 30,968 |  | $ | 6,440 |  | $ | 24,528 |
Financing Receivable, Modified | The following tables present the CCBX loans at June 30, 2026 and December 31, 2025 that were both experiencing financial difficulty and were modified in the twelve months previous to the dates presented by class and by type of modification. The percentage of the loans that were modified to borrowers in financial distress as compared to the total CCBX loans of each class is also presented below.
June 30, 2026 | Principal Forgiveness |  |  |  | Term Extension |  | Interest Rate Reduction |  | Principal Forgiveness & Payment Delay |  |  |  | Interest Rate Reduction & Payment Delay |  | Principal Forgiveness Payment Delay & Term Extension |  | Total |  | Total Class of Financing Receivable
| (dollars in thousands; unaudited)
CCBX |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
All other commercial & industrial loans | $ | — |  |  |  |  | $ | 487 |  |  | $ | — |  |  | $ | 60 |  |  |  |  | $ | — |  |  | $ | 8 |  |  | $ | 555 |  |  | 2.25 | %
Consumer and other loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards | 12,324 |  |  |  |  | — |  |  | 30,779 |  |  | — |  |  |  |  | 3,724 |  |  | — |  |  | 46,827 |  |  | 6.22 |
Other consumer and other loans | — |  |  |  |  | 3,086 |  |  | — |  |  | 3,603 |  |  |  |  | — |  |  | 61 |  |  | 6,750 |  |  | 0.73 |
Total | $ | 12,324 |  |  |  |  | $ | 3,573 |  |  | $ | 30,779 |  |  | $ | 3,663 |  |  |  |  | $ | 3,724 |  |  | $ | 69 |  |  | $ | 54,132 |  |  | 1.29 | %
December 31, 2025 | Principal Forgiveness |  |  |  | Term Extension |  | Interest Rate Reduction |  | Principal Forgiveness & Payment Delay |  |  |  | Interest Rate Reduction & Payment Delay |  | Principal Forgiveness, Payment Delay & Term Extension |  | Total |  | Total Class of Financing Receivable
| (dollars in thousands)
CCBX |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
All other commercial & industrial loans | $ | — |  |  |  |  | $ | 763 |  |  | $ | — |  |  | $ | 4 |  |  |  |  | $ | — |  |  | $ | — |  |  | $ | 767 |  |  | 4.00 | %
Consumer and other loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards | 13,780 |  |  |  |  | — |  |  | 32,566 |  |  | — |  |  |  |  | 685 |  |  | — |  |  | 47,031 |  |  | 7.55 |
Other consumer and other loans | — |  |  |  |  | 4,087 |  |  | — |  |  | 832 |  |  |  |  | — |  |  | 15 |  |  | 4,934 |  |  | 0.71 |
Total | $ | 13,780 |  |  |  |  | $ | 4,850 |  |  | $ | 32,566 |  |  | $ | 836 |  |  |  |  | $ | 685 |  |  | $ | 15 |  |  | $ | 52,732 |  |  | 1.41 | %
The Company has committed to lend additional amounts totaling $41,000 to the borrowers included in the table above as of June 30, 2026. The performance of loans modified is monitored to understand the effectiveness of the modification efforts. The following tables present the performance of such loans that have been modified in the last 12 months previous to the dates presented:
June 30, 2026 | 30-89 Days Past Due |  | 90 Days or More Past Due |  | Total Past Due
| (dollars in thousands; unaudited)
CCBX |  |  |  |  |
Commercial and industrial loans: |  |  |  |  |
All other commercial & industrial loans | $ | 64 |  |  | $ | — |  |  | $ | 64 |
Consumer and other loans: |  |  |  |  |
Credit cards | 7,466 |  |  | 7,935 |  |  | 15,401 |
Other consumer and other loans | 589 |  |  | 275 |  |  | 864 |
Total CCBX | $ | 8,119 |  |  | $ | 8,210 |  |  | $ | 16,329 |
December 31, 2025 | 30-89 Days Past Due |  | 90 Days or More Past Due |  | Total Past Due
| (dollars in thousands)
CCBX |  |  |  |  |
Commercial and industrial loans: |  |  |  |  |
All other commercial & industrial loans | $ | 199 |  |  | $ | 28 |  |  | $ | 227 |
Consumer and other loans: |  |  |  |  |
Credit cards | 8,403 |  |  | 7,114 |  |  | 15,517 |
Other consumer and other loans | 745 |  |  | 321 |  |  | 1,066 |
Total CCBX | $ | 9,347 |  |  | $ | 7,463 |  |  | $ | 16,810 |
The following tables present the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the preceding 12 months as of the dates indicated:
June 30, 2026 | Principal Forgiveness |  | Weighted Average Interest Rate Reduction |  | Weighted Average Term Extension (years)
| (dollars in thousands; unaudited)
CCBX |  |  |  |  |
Commercial and industrial loans: |  |  |  |  |
All other commercial & industrial loans | $ | 378 |  |  | — | % |  | 2.4
Consumer and other loans: |  |  |  |  |
Credit cards | 9,163 |  |  | 15.1 |  |  | n/a
Other consumer and other loans | 10,677 |  |  | — |  |  | 2.1
Total CCBX | $ | 20,218 |  |  | 15.1 | % |  | 2.1
December 31, 2025 | Principal Forgiveness |  | Weighted Average Interest Rate Reduction |  | Weighted Average Term Extension (years)
| (dollars in thousands)
CCBX |  |  |  |  |
Commercial and industrial loans: |  |  |  |  |
All other commercial & industrial loans | $ | 224 |  |  | — | % |  | 2.0
Consumer and other loans: |  |  |  |  |
Credit cards | 9,062 |  |  | 14.4 |  |  | n/a
Other consumer and other loans | 5,904 |  |  | — |  |  | 2.0
Total CCBX | $ | 15,190 |  |  | 14.4 | % |  | 2.0
The following tables present the total of loans that had a payment default during the preceding 12 months and which were modified for borrowers experiencing financial difficulty in the twelve months prior to that default.
June 30, 2026 | Principal Forgiveness |  |  |  | Term Extension |  | Interest Rate Reduction |  | Principal Forgiveness & Payment Delay |  |  |  | Interest Rate Reduction & Payment Delay |  |  |  | Total
| (dollars in thousands; unaudited)
CCBX |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
All other commercial & industrial loans | $ | — |  |  |  |  | $ | 64 |  |  | $ | — |  |  | $ | — |  |  |  |  | — |  |  |  |  | $ | 64 |
Consumer and other loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards | 10,707 |  |  |  |  | — |  |  | 20,425 |  |  | — |  |  |  |  | 1,115 |  |  |  |  | 32,247 |
Other consumer and other loans | — |  |  |  |  | 682 |  |  | — |  |  | 287 |  |  |  |  | — |  |  |  |  | 969 |
Total | $ | 10,707 |  |  |  |  | $ | 746 |  |  | $ | 20,425 |  |  | $ | 287 |  |  |  |  | $ | 1,115 |  |  |  |  | $ | 33,280 |
December 31, 2025 | Principal Forgiveness |  |  |  | Term Extension |  | Interest Rate Reduction |  | Principal Forgiveness & Payment Delay |  |  |  | Interest Rate Reduction & Payment Delay |  | Principal Forgiveness, Payment Delay & Term Extension |  | Total
| (dollars in thousands)
CCBX |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
All other commercial & industrial loans | $ | — |  |  |  |  | $ | 628 |  |  | $ | — |  |  | $ | 4 |  |  |  |  | $ | — |  |  | $ | — |  |  | $ | 632 |
Consumer and other loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards | 12,339 |  |  |  |  | — |  |  | 21,798 |  |  | — |  |  |  |  | 204 |  |  | — |  |  | 34,341 |
Other consumer and other loans | — |  |  |  |  | 3,267 |  |  | — |  |  | 640 |  |  |  |  | — |  |  | 15 |  |  | 3,922 |
Total | $ | 12,339 |  |  |  |  | $ | 3,895 |  |  | $ | 21,798 |  |  | $ | 644 |  |  |  |  | $ | 204 |  |  | $ | 15 |  |  | $ | 38,895 |
Upon the Company’s determination that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or a portion of the loan) is charged-off against the allowance for credit losses. Therefore, the loan balance is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount. Credit Quality and Credit Risk Federal regulations require that the Company periodically evaluate the risks inherent in its loan portfolio. In addition, the Company’s regulatory agencies have authority to identify problem loans and, if appropriate, require them to be reclassified. The Company establishes loan grades for loans at the origination of the loan. Changes to community bank loan grades are considered at the time new information about the performance of a loan becomes available, including the receipt of updated financial information from the borrower and after loan reviews. For consumer loans, the Bank follows the Federal Financial Institutions Examination Council’s Uniform Retail Credit Classification and Account Management Policy for subsequent classification in the event of payment delinquencies or default. Typically, an individual loan grade will not be changed from the prior period unless there is a specific indication of credit deterioration or improvement. Credit deterioration is evidenced by delinquency, direct communications with the borrower or other borrower information that becomes known to management. Credit improvements are evidenced by known facts regarding the borrower or the collateral property. The Company classifies some loans as Watch or Other Loans Especially Mentioned (“OLEM”). Loans classified as Watch are performing assets but have elements of risk that require more monitoring than other performing loans and are reported in the OLEM column in the following table. Loans classified as OLEM are assets that continue to perform but have shown deterioration in credit quality and require close monitoring. There are three classifications for problem loans: Substandard, Doubtful and Loss. Substandard loans have one or more defined weaknesses and are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Revolving (open-ended loans, such as credit cards) and installment (closed end) consumer loans originated through CCBX partners typically continue to accrue interest until they are charged-off at 120 days past due for installment loans (primarily unsecured loans to consumers) and 180 days past due for revolving loans (primarily credit cards) and are classified as substandard once they are 90 days past due. CCBX partners may place certain loans on nonaccrual status prior to achieving these past due timelines. Doubtful loans have the weaknesses of loans classified as Substandard, with additional characteristics that suggest the weaknesses make collection or recovery in full after liquidation of collateral questionable on the basis of currently existing facts, conditions and values. There is a high possibility of loss in loans classified as Doubtful. A loan classified as Loss is considered uncollectible and of such little value that continued classification of the credit as a loan is not warranted. If a loan or a portion thereof is classified as Loss, it must be charged-off, meaning the amount of the loss is charged against the allowance for credit losses, thereby reducing that reserve.
Summary of Loans by Credit Quality Risk Rating | The following tables show the risk category of community bank loans by year of origination for the periods indicated, based on the most recent analysis performed as of each period end:
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |
Community Bank | 2026 | 2025 | 2024 | 2023 | 2022 | Prior | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted To Term |  | Total
| (dollars in thousands; unaudited)
As of June 30, 2026 |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial loans |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 27,964 |  | $ | 112,319 |  | $ | 5,961 |  | $ | 7,703 |  | $ | 32,194 |  | $ | 16,016 |  | $ | 31,583 |  |  | $ | 1,711 |  |  | $ | 235,451 |
Other Loans Especially Mentioned | 75 |  | — |  | — |  | — |  | 46 |  | 1,280 |  | 149 |  |  | — |  |  | 1,550 |
Substandard | — |  | — |  | 19 |  | 16 |  | — |  | — |  | 140 |  |  | — |  |  | 175 |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Total commercial and industrial loans - All other commercial and industrial loans | $ | 28,039 |  | $ | 112,319 |  | $ | 5,980 |  | $ | 7,719 |  | $ | 32,240 |  | $ | 17,296 |  | $ | 31,872 |  |  | $ | 1,711 |  |  | $ | 237,176 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | 28 |  | $ | 23 |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |  |  | $ | 51 |
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |
Community Bank | 2026 | 2025 | 2024 | 2023 | 2022 | Prior | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted To Term |  | Total
| (dollars in thousands; unaudited)
As of June 30, 2026 |  |  |  |  |  |  |  |  |  |  |
Real estate loans - Construction, land and land development loans |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 12,720 |  | $ | 118,086 |  | $ | 26,374 |  | $ | 53,791 |  | $ | 6,557 |  | $ | 3,690 |  | $ | 102 |  |  | $ | — |  |  | $ | 221,320 |
Other Loans Especially Mentioned | — |  | — |  | — |  | — |  | — |  | 242 |  | — |  |  | — |  |  | 242 |
Substandard | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Total real estate loans - Construction, land and land development loans | $ | 12,720 |  | $ | 118,086 |  | $ | 26,374 |  | $ | 53,791 |  | $ | 6,557 |  | $ | 3,932 |  | $ | 102 |  |  | $ | — |  |  | $ | 221,562 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate loans - Residential real estate loans |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 4,225 |  | $ | 16,396 |  | $ | 9,884 |  | $ | 23,648 |  | $ | 27,535 |  | $ | 79,081 |  | $ | 36,384 |  |  | $ | 406 |  |  | $ | 197,559 |
Other Loans Especially Mentioned | — |  | — |  | — |  | — |  | — |  | — |  | 266 |  |  | — |  |  | 266 |
Substandard | — |  | — |  | 1,398 |  | — |  | 271 |  | — |  | 36 |  |  | — |  |  | 1,705 |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Total real estate loans - Residential real estate loans | $ | 4,225 |  | $ | 16,396 |  | $ | 11,282 |  | $ | 23,648 |  | $ | 27,806 |  | $ | 79,081 |  | $ | 36,686 |  |  | $ | 406 |  |  | $ | 199,530 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate loans - Commercial real estate loans |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 104,239 |  | $ | 94,909 |  | $ | 57,203 |  | $ | 227,927 |  | $ | 253,638 |  | $ | 540,856 |  | $ | 9,526 |  |  | $ | 1,763 |  |  | $ | 1,290,061 |
Other Loans Especially Mentioned | — |  | — |  | 15,390 |  | — |  | 5,537 |  | 4,466 |  | — |  |  | — |  |  | 25,393 |
Substandard | — |  | — |  | — |  | — |  | 344 |  | 4,000 |  | — |  |  | — |  |  | 4,344 |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Total real estate loans - Commercial real estate loans | $ | 104,239 |  | $ | 94,909 |  | $ | 72,593 |  | $ | 227,927 |  | $ | 259,519 |  | $ | 549,322 |  | $ | 9,526 |  |  | $ | 1,763 |  |  | $ | 1,319,798 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |  |  | $ | — |
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |
Community Bank | 2026 | 2025 | 2024 | 2023 | 2022 | Prior | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted To Term |  | Total
| (dollars in thousands; unaudited)
As of June 30, 2026 |  |  |  |  |  |  |  |  |  |  |
Consumer and other loans - Other consumer and other loans |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 28 |  | $ | 278 |  | $ | 86 |  | $ | 24 |  | $ | 7,239 |  | $ | 2,895 |  | $ | 210 |  |  | $ | — |  |  | $ | 10,760 |
Other Loans Especially Mentioned | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Substandard | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Total consumer and other loans - Other consumer and other loans | $ | 28 |  | $ | 278 |  | $ | 86 |  | $ | 24 |  | $ | 7,239 |  | $ | 2,895 |  | $ | 210 |  |  | $ | — |  |  | $ | 10,760 |
Year-to-date gross charge-offs | $ | 7 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |  |  | $ | 7 |
Total community bank loans receivable |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 149,176 |  | $ | 341,988 |  | $ | 99,508 |  | $ | 313,093 |  | $ | 327,163 |  | $ | 642,538 |  | $ | 77,805 |  |  | $ | 3,880 |  |  | $ | 1,955,151 |
Other Loans Especially Mentioned | 75 |  | — |  | 15,390 |  | — |  | 5,583 |  | 5,988 |  | 415 |  |  | — |  |  | 27,451 |
Substandard | — |  | — |  | 1,417 |  | 16 |  | 615 |  | 4,000 |  | 176 |  |  | — |  |  | 6,224 |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Total community bank loans | $ | 149,251 |  | $ | 341,988 |  | $ | 116,315 |  | $ | 313,109 |  | $ | 333,361 |  | $ | 652,526 |  | $ | 78,396 |  |  | $ | 3,880 |  |  | $ | 1,988,826 |
Year-to-date gross charge-offs | $ | 7 |  | $ | — |  | $ | 28 |  | $ | 23 |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |  |  | $ | 58 |
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |
Community Bank | 2025 | 2024 | 2023 | 2022 | 2021 | Prior | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted To Term |  | Total
| (dollars in thousands; unaudited)
As of December 31, 2025 |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial loans |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 131,644 |  | $ | 8,897 |  | $ | 33,940 |  | $ | 10,279 |  | $ | 2,389 |  | $ | 5,363 |  | $ | 25,929 |  |  | $ | 2,256 |  |  | $ | 220,697 |
Other Loans Especially Mentioned | — |  | — |  | — |  | — |  | 1,216 |  | — |  | 375 |  |  | — |  |  | 1,591 |
Substandard | — |  | 16 |  | — |  | 1,961 |  | — |  | — |  | 174 |  |  | — |  |  | 2,151 |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Total commercial and industrial loans - All other commercial and industrial loans | $ | 131,644 |  | $ | 8,913 |  | $ | 33,940 |  | $ | 12,240 |  | $ | 3,605 |  | $ | 5,363 |  | $ | 26,478 |  |  | $ | 2,256 |  |  | $ | 224,439 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate loans - Construction, land and land development loans |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 139,810 |  | $ | 67,584 |  | $ | 6,838 |  | $ | 1,715 |  | $ | 239 |  | $ | 1,732 |  | $ | 3,502 |  |  | $ | — |  |  | $ | 221,420 |
Other Loans Especially Mentioned | — |  | — |  | — |  | 655 |  | — |  | — |  | — |  |  | — |  |  | 655 |
Substandard | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Total real estate loans - Construction, land and land development loans | $ | 139,810 |  | $ | 67,584 |  | $ | 6,838 |  | $ | 2,370 |  | $ | 239 |  | $ | 1,732 |  | $ | 3,502 |  |  | $ | — |  |  | $ | 222,075 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |  |  | $ | — |
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |
Community Bank | 2025 | 2024 | 2023 | 2022 | 2021 | Prior | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted To Term |  | Total
| (dollars in thousands; unaudited)
As of December 31, 2025 |  |  |  |  |  |  |  |  |  |  |
Real estate loans - Residential real estate loans |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 28,581 |  | $ | 24,678 |  | $ | 35,211 |  | $ | 34,525 |  | $ | 23,262 |  | $ | 25,146 |  | $ | 28,270 |  |  | $ | 414 |  |  | $ | 200,087 |
Other Loans Especially Mentioned | — |  | — |  | 286 |  | — |  | — |  | — |  | 501 |  |  | — |  |  | 787 |
Substandard | 1,381 |  | — |  | — |  | — |  | — |  | — |  | 38 |  |  | — |  |  | 1,419 |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Total real estate loans - Residential real estate loans | $ | 29,962 |  | $ | 24,678 |  | $ | 35,497 |  | $ | 34,525 |  | $ | 23,262 |  | $ | 25,146 |  | $ | 28,809 |  |  | $ | 414 |  |  | $ | 202,293 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 13 |  | $ | — |  |  | $ | — |  |  | $ | 13 |
Real estate loans - Commercial real estate loans |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 138,619 |  | $ | 259,048 |  | $ | 263,101 |  | $ | 209,646 |  | $ | 98,897 |  | $ | 273,109 |  | $ | 10,005 |  |  | $ | 1,788 |  |  | $ | 1,254,213 |
Other Loans Especially Mentioned | 15,374 |  | — |  | 5,593 |  | 1,302 |  | 3,243 |  | 1,787 |  | — |  |  | — |  |  | 27,299 |
Substandard | — |  | — |  | 344 |  | — |  | 4,000 |  | — |  | — |  |  | — |  |  | 4,344 |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Total real estate loans - Commercial real estate loans | $ | 153,993 |  | $ | 259,048 |  | $ | 269,038 |  | $ | 210,948 |  | $ | 106,140 |  | $ | 274,896 |  | $ | 10,005 |  |  | $ | 1,788 |  |  | $ | 1,285,856 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |  |  | $ | — |
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |
Community Bank | 2025 | 2024 | 2023 | 2022 | 2021 | Prior | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted To Term |  | Total
| (dollars in thousands; unaudited)
As of December 31, 2025 |  |  |  |  |  |  |  |  |  |  |
Consumer and other loans - Other consumer and other loans |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 2,526 |  | $ | 32 |  | $ | 7,394 |  | $ | — |  | $ | 206 |  | $ | 2,710 |  | $ | 1,204 |  |  | $ | — |  |  | $ | 14,072 |
Other Loans Especially Mentioned | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Substandard | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Total consumer and other loans - Other consumer and other loans | $ | 2,526 |  | $ | 32 |  | $ | 7,394 |  | $ | — |  | $ | 206 |  | $ | 2,710 |  | $ | 1,204 |  |  | $ | — |  |  | $ | 14,072 |
Year-to-date gross charge-offs | $ | 29 |  | $ | 15 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |  |  | $ | 44 |
Total community bank loans receivable |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 441,180 |  | $ | 360,239 |  | $ | 346,484 |  | $ | 256,165 |  | $ | 124,993 |  | $ | 308,060 |  | $ | 68,910 |  |  | $ | 4,458 |  |  | $ | 1,910,489 |
Other Loans Especially Mentioned | 15,374 |  | — |  | 5,879 |  | 1,957 |  | 4,459 |  | 1,787 |  | 876 |  |  | — |  |  | 30,332 |
Substandard | 1,381 |  | 16 |  | 344 |  | 1,961 |  | 4,000 |  | — |  | 212 |  |  | — |  |  | 7,914 |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |  |  | — |
Total community bank loans | $ | 457,935 |  | $ | 360,255 |  | $ | 352,707 |  | $ | 260,083 |  | $ | 133,452 |  | $ | 309,847 |  | $ | 69,998 |  |  | $ | 4,458 |  |  | $ | 1,948,735 |
Year-to-date gross charge-offs | $ | 29 |  | $ | 15 |  | $ | — |  | $ | — |  | $ | — |  | $ | 13 |  | $ | — |  |  | $ | — |  |  | $ | 57 |
The following tables present the loans in CCBX based on payment activity for the periods indicated:
| Term Loans Amortized Cost Basis by Origination Year |  |  |
CCBX | 2026 | 2025 | 2024 | 2023 | 2022 | Prior | Revolving Loans Amortized Cost Basis | Revolving Loans Converted To Term | Total
| (dollars in thousands; unaudited)
As of June 30, 2026 |  |  |  |  |  |  |  |  |
Commercial and industrial loans - Capital call lines |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |
Performing | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 204,835 |  | $ | — |  | $ | 204,835 |
Nonperforming | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total commercial and industrial loans - Capital call lines | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 204,835 |  | $ | — |  | $ | 204,835 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |
Commercial and industrial loans - All other commercial and industrial loans |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |
Performing | $ | — |  | $ | — |  | $ | — |  | $ | 7,696 |  | $ | 1,174 |  | $ | 1 |  | $ | 15,195 |  | $ | — |  | $ | 24,066 |
Nonperforming | — |  | — |  | — |  | 222 |  | 40 |  | — |  | 310 |  | — |  | 572 |
Total commercial and industrial loans - All other commercial and industrial loans | $ | — |  | $ | — |  | $ | — |  | $ | 7,918 |  | $ | 1,214 |  | $ | 1 |  | $ | 15,505 |  | $ | — |  | $ | 24,638 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | 1,372 |  | $ | 213 |  | $ | — |  | $ | 520 |  | $ | — |  | $ | 2,105 |
Real estate loans - Residential real estate loans |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |
Performing | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 321,906 |  | $ | 1,521 |  | $ | 323,427 |
Nonperforming | — |  | — |  | — |  | — |  | — |  | — |  | 1,446 |  | — |  | 1,446 |
Total real estate loans - Residential real estate loans | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 323,352 |  | $ | 1,521 |  | $ | 324,873 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 2,217 |  | $ | — |  | $ | 2,217 |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
CCBX | 2026 | 2025 | 2024 | 2023 | 2022 | Prior | Revolving Loans Amortized Cost Basis | Revolving Loans Converted To Term | Total
| (dollars in thousands; unaudited)
As of June 30, 2026 |  |  |  |  |  |  |  |  |
Consumer and other loans - Credit cards |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |
Performing | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 699,402 |  | $ | 22 |  | $ | 699,424 |
Nonperforming | — |  | — |  | — |  | — |  | — |  | — |  | 53,747 |  | — |  | 53,747 |
Total consumer and other loans - Credit cards | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 753,149 |  | $ | 22 |  | $ | 753,171 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 52,538 |  | $ | — |  | $ | 52,538 |
Consumer and other loans - Other consumer and other loans |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |
Performing | $ | 374,985 |  | $ | 226,658 |  | $ | 110,076 |  | $ | 50,558 |  | $ | 14,936 |  | $ | 589 |  | $ | 127,776 |  | $ | — |  | $ | 905,578 |
Nonperforming | 3,022 |  | 4,001 |  | 3,636 |  | 1,509 |  | 242 |  | 35 |  | 756 |  | — |  | 13,201 |
Total consumer and other loans - Other consumer and other loans | $ | 378,007 |  | $ | 230,659 |  | $ | 113,712 |  | $ | 52,067 |  | $ | 15,178 |  | $ | 624 |  | $ | 128,532 |  | $ | — |  | $ | 918,779 |
Year-to-date gross charge-offs | $ | 1,061 |  | $ | 16,735 |  | $ | 14,318 |  | $ | 6,924 |  | $ | 1,366 |  | $ | 149 |  | $ | 15,270 |  | $ | — |  | $ | 55,823 |
Total CCBX loans receivable |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |
Performing | $ | 374,985 |  | $ | 226,658 |  | $ | 110,076 |  | $ | 58,254 |  | $ | 16,110 |  | $ | 590 |  | $ | 1,369,114 |  | $ | 1,543 |  | $ | 2,157,330 |
Nonperforming | 3,022 |  | 4,001 |  | 3,636 |  | 1,731 |  | 282 |  | 35 |  | 56,259 |  | — |  | 68,966 |
Total CCBX loans | $ | 378,007 |  | $ | 230,659 |  | $ | 113,712 |  | $ | 59,985 |  | $ | 16,392 |  | $ | 625 |  | $ | 1,425,373 |  | $ | 1,543 |  | $ | 2,226,296 |
Year-to-date gross charge-offs | $ | 1,061 |  | $ | 16,735 |  | $ | 14,318 |  | $ | 8,296 |  | $ | 1,579 |  | $ | 149 |  | $ | 70,545 |  | $ | — |  | $ | 112,683 |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
CCBX | 2025 | 2024 | 2023 | 2022 | 2021 | Prior | Revolving Loans Amortized Cost Basis | Revolving Loans Converted To Term | Total
| (dollars in thousands; unaudited)
As of December 31, 2025 |  |  |  |  |  |  |  |  |
Commercial and industrial loans - Capital call lines |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |
Performing | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 210,480 |  | $ | — |  | $ | 210,480 |
Nonperforming | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total commercial and industrial loans - Capital call lines | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 210,480 |  | $ | — |  | $ | 210,480 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |
Commercial and industrial loans - All other commercial and industrial loans |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |
Performing | $ | — |  | $ | 15 |  | $ | 11,546 |  | $ | 1,903 |  | $ | — |  | $ | 2 |  | $ | 4,919 |  | $ | — |  | $ | 18,385 |
Nonperforming | — |  | — |  | 364 |  | 85 |  | — |  | — |  | 332 |  | — |  | 781 |
Total commercial and industrial loans - All other commercial and industrial loans | $ | — |  | $ | 15 |  | $ | 11,910 |  | $ | 1,988 |  | $ | — |  | $ | 2 |  | $ | 5,251 |  | $ | — |  | $ | 19,166 |
Year-to-date gross charge-offs | $ | — |  | $ | 18 |  | $ | 5,164 |  | $ | 817 |  | $ | 4 |  | $ | 4 |  | $ | 816 |  | $ | — |  | $ | 6,823 |
Real estate loans - Residential real estate loans |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |
Performing | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 260,146 |  | $ | 1,952 |  | $ | 262,098 |
Nonperforming | — |  | — |  | — |  | — |  | — |  | — |  | 1,961 |  | — |  | 1,961 |
Total real estate loans - Residential real estate loans | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 262,107 |  | $ | 1,952 |  | $ | 264,059 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 4,923 |  | $ | — |  | $ | 4,923 |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
CCBX | 2025 | 2024 | 2023 | 2022 | 2021 | Prior | Revolving Loans Amortized Cost Basis | Revolving Loans Converted To Term | Total
| (dollars in thousands; unaudited)
As of December 31, 2025 |  |  |  |  |  |  |  |  |
Consumer and other loans - Credit cards |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |
Performing | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 578,684 |  | $ | 28 |  | $ | 578,712 |
Nonperforming | — |  | — |  | — |  | — |  | — |  | — |  | 43,969 |  | — |  | 43,969 |
Total consumer and other loans - Credit cards | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 622,653 |  | $ | 28 |  | $ | 622,681 |
Year-to-date gross charge-offs | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 109,468 |  | $ | — |  | $ | 109,468 |
Consumer and other loans - Other consumer and other loans |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |
Performing | $ | 393,010 |  | $ | 168,728 |  | $ | 75,052 |  | $ | 22,104 |  | $ | 874 |  | $ | 89 |  | $ | 20,983 |  | $ | — |  | $ | 680,840 |
Nonperforming | 2,336 |  | 3,870 |  | 3,416 |  | 818 |  | 126 |  | 10 |  | 292 |  | — |  | 10,868 |
Total consumer and other loans - Other consumer and other loans | $ | 395,346 |  | $ | 172,598 |  | $ | 78,468 |  | $ | 22,922 |  | $ | 1,000 |  | $ | 99 |  | $ | 21,275 |  | $ | — |  | $ | 691,708 |
Year-to-date gross charge-offs | $ | 9,522 |  | $ | 36,940 |  | $ | 23,660 |  | $ | 7,840 |  | $ | 734 |  | $ | 2 |  | $ | 17,220 |  | $ | — |  | $ | 95,918 |
Total CCBX loans receivable |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |
Performing | $ | 393,010 |  | $ | 168,743 |  | $ | 86,598 |  | $ | 24,007 |  | $ | 874 |  | $ | 91 |  | $ | 1,075,212 |  | $ | 1,980 |  | $ | 1,750,515 |
Nonperforming | 2,336 |  | 3,870 |  | 3,780 |  | 903 |  | 126 |  | 10 |  | 46,554 |  | — |  | 57,579 |
Total CCBX loans | $ | 395,346 |  | $ | 172,613 |  | $ | 90,378 |  | $ | 24,910 |  | $ | 1,000 |  | $ | 101 |  | $ | 1,121,766 |  | $ | 1,980 |  | $ | 1,808,094 |
Year-to-date gross charge-offs | $ | 9,522 |  | $ | 36,958 |  | $ | 28,824 |  | $ | 8,657 |  | $ | 738 |  | $ | 6 |  | $ | 132,427 |  | $ | — |  | $ | 217,132 |
Summary of Allocation of Allowance for Loan Loss as well as Activity in Allowance for Loan Loss Attributed to Various Segments in Loan | The following tables summarize the allocation of the ACL, as well as the activity in the ACL attributed to various segments in the loan portfolio, as of and for the three and six months ended June 30, 2026 and for the three and six months ended June 30, 2025:
| Commercial and Industrial |  | Construction, Land, and Land Development |  | Residential Real Estate |  | Commercial Real Estate |  | Consumer and Other |  |  |  | Total
| (dollars in thousands; unaudited)
Three Months Ended June 30, 2026 |  |  |  |  |  |  |  |  |  |  |  |  |
ACL balance, March 31, 2026 | $ | 7,728 |  |  | $ | 6,101 |  |  | $ | 8,498 |  |  | $ | 6,010 |  |  | $ | 144,090 |  |  |  |  | $ | 172,427 |
Provision for credit losses or (recapture) | 12 |  |  | (2,111) |  |  | 3,671 |  |  | (298) |  |  | 90,658 |  |  |  |  | 91,932 |
| 7,740 |  |  | 3,990 |  |  | 12,169 |  |  | 5,712 |  |  | 234,748 |  |  |  |  | 264,359 |
Loans charged-off | (1,010) |  |  | — |  |  | (1,512) |  |  | — |  |  | (55,696) |  |  |  |  | (58,218) |
Recoveries of loans previously charged-off | 152 |  |  | — |  |  | 2 |  |  | — |  |  | 7,429 |  |  |  |  | 7,583 |
Net charge-offs | (858) |  |  | — |  |  | (1,510) |  |  | — |  |  | (48,267) |  |  |  |  | (50,635) |
ACL balance, June 30, 2026 | $ | 6,882 |  |  | $ | 3,990 |  |  | $ | 10,659 |  |  | $ | 5,712 |  |  | $ | 186,481 |  |  |  |  | $ | 213,724 |
Six Months Ended June 30, 2026 |  |  |  |  |  |  |  |  |  |  |  |  |
ACL balance, December 31, 2025 | $ | 8,757 |  |  | $ | 6,580 |  |  | $ | 11,100 |  |  | $ | 5,496 |  |  | $ | 137,597 |  |  |  |  | $ | 169,530 |
Provision for credit losses or (recapture) | (33) |  |  | (2,590) |  |  | 1,762 |  |  | 216 |  |  | 145,061 |  |  |  |  | 144,416 |
| 8,724 |  |  | 3,990 |  |  | 12,862 |  |  | 5,712 |  |  | 282,658 |  |  |  |  | 313,946 |
Loans charged-off | (2,156) |  |  | — |  |  | (2,217) |  |  | — |  |  | (108,368) |  |  |  |  | (112,741) |
Recoveries of loans previously charged-off | 314 |  |  | — |  |  | 14 |  |  | — |  |  | 12,191 |  |  |  |  | 12,519 |
Net charge-offs | (1,842) |  |  | — |  |  | (2,203) |  |  | — |  |  | (96,177) |  |  |  |  | (100,222) |
ACL balance, June 30, 2026 | $ | 6,882 |  |  | $ | 3,990 |  |  | $ | 10,659 |  |  | $ | 5,712 |  |  | $ | 186,481 |  |  |  |  | $ | 213,724 |
Three Months Ended June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |
ACL balance, March 31, 2025 | $ | 10,066 |  |  | $ | 4,531 |  |  | $ | 13,443 |  |  | $ | 8,110 |  |  | $ | 147,028 |  |  |  |  | $ | 183,178 |
Provision for credit losses or (recapture) | 221 |  |  | 734 |  |  | 239 |  |  | (810) |  |  | 30,545 |  |  |  |  | 30,929 |
| 10,287 |  |  | 5,265 |  |  | 13,682 |  |  | 7,300 |  |  | 177,573 |  |  |  |  | 214,107 |
Loans charged-off | (1,738) |  |  | — |  |  | (1,552) |  |  | — |  |  | (50,490) |  |  |  |  | (53,780) |
Recoveries of loans previously charged-off | 205 |  |  | — |  |  | 94 |  |  | — |  |  | 4,168 |  |  |  |  | 4,467 |
Net (charge-offs) recoveries | (1,533) |  |  | — |  |  | (1,458) |  |  | — |  |  | (46,322) |  |  |  |  | (49,313) |
ACL Balance, June 30, 2025 | $ | 8,754 |  |  | $ | 5,265 |  |  | $ | 12,224 |  |  | $ | 7,300 |  |  | $ | 131,251 |  |  |  |  | $ | 164,794 |
Six Months Ended June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |
ACL balance, December 31, 2024 | $ | 11,051 |  |  | $ | 3,439 |  |  | $ | 12,250 |  |  | $ | 8,456 |  |  | $ | 141,798 |  |  |  |  | $ | 176,994 |
Provision for credit losses or (recapture) | 787 |  |  | 1,826 |  |  | 3,035 |  |  | (1,160) |  |  | 80,825 |  |  |  |  | 85,313 |
| 11,838 |  |  | 5,265 |  |  | 15,285 |  |  | 7,296 |  |  | 222,623 |  |  |  |  | 262,307 |
Loans charged-off | (3,645) |  |  | — |  |  | (3,157) |  |  | — |  |  | (100,664) |  |  |  |  | (107,466) |
Recoveries of loans previously charged-off | 561 |  |  | — |  |  | 96 |  |  | 4 |  |  | 9,292 |  |  |  |  | 9,953 |
Net charge-offs | (3,084) |  |  | — |  |  | (3,061) |  |  | 4 |  |  | (91,372) |  |  |  |  | (97,513) |
ACL Balance, June 30, 2025 | $ | 8,754 |  |  | $ | 5,265 |  |  | $ | 12,224 |  |  | $ | 7,300 |  |  | $ | 131,251 |  |  |  |  | $ | 164,794 |
There was a provision for unfunded commitments of $213,000 and provision recapture of $1.1 million for the three and six months ended June 30, 2026, compared to a provision for unfunded commitments of $1.5 million and $2.1 million for the three and six months ended June 30, 2025, respectively. There was a provision for accrued interest receivable on CCBX loans of $12,000 and $23,000 for the three and six months ended June 30, 2026, respectively, compared to a provision recapture of $182,000 and a provision of $602,000 for the three and six months ended June 30, 2025, respectively. There was a provision for accounts receivable of zero and $252,000 for the three and six months ended June 30, 2026, respectively with no such provision for the three and six months ended June 30, 2025. The following tables present the collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related ACL allocated to these loans as of the dates indicated:
| Real Estate |  | Business Assets |  | Total |  | ACL
| (dollars in thousands; unaudited)
June 30, 2026 |  |  |  |  |  |  |
Commercial and industrial loans | $ | — |  |  | $ | 103 |  |  | $ | 103 |  |  | $ | 84 |
Real estate loans: |  |  |  |  |  |  |
Residential real estate | 1,434 |  |  | — |  |  | 1,434 |  |  | — |
Commercial real estate | 4,344 |  |  | — |  |  | 4,344 |  |  | — |
Total | $ | 5,778 |  |  | $ | 103 |  |  | $ | 5,881 |  |  | $ | 84 |
| Real Estate |  | Business Assets |  | Total |  | ACL
| (dollars in thousands; unaudited)
December 31, 2025 |  |  |  |  |  |  |
Commercial and industrial loans | $ | — |  |  | $ | 190 |  |  | $ | 190 |  |  | $ | 93 |
Real estate loans: |  |  |  |  |  |  |
Residential real estate | $ | 39 |  |  | $ | — |  |  | $ | 39 |  |  | $ | — |
Commercial real estate | 4,344 |  |  | — |  |  | 4,344 |  |  | — |
Total | $ | 4,383 |  |  | $ | 190 |  |  | $ | 4,573 |  |  | $ | 93 |

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