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Note 6 - Loans and the Allowance for Credit Losses

9 Months Ended

Sep. 30, 2025

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

Note 6. Loans and the Allowance for Credit Losses

Loans Receivable – The following table sets forth the composition of the Company’s loan portfolio segments, including net deferred loan fees, as of September 30, 2025 and December 31, 2024:

	September 30, 2025			December 31, 2024
	(dollars in thousands)
Commercial	$	1,622,975		$	1,532,730
Commercial real estate		7,721,070			5,880,679
Commercial construction		728,615			616,246
Residential real estate		1,233,305			249,691
Consumer		2,166			1,136
Gross loans		11,308,131			8,280,482
Net deferred loan fees		(4,495	)		(5,672	)
Total loans receivable	$	11,303,636		$	8,274,810

As of September 30, 2025 and December 31, 2024, loans totaling approximately $7,979.6 million and $5,788.2 million, respectively, were pledged to secure borrowings from the FHLB of New York and the Federal Reserve Bank of New York.

Loans held-for-sale – The following table sets forth the composition of the Company's loans held-for-sale portfolio as of September 30, 2025 and December 31, 2024.

	September 30, 2025		December 31, 2024
	(dollars in thousands)
Residential real estate	$	-	$	743

Loans Receivable on Nonaccrual Status - The following tables present the carrying value of nonaccrual loans with an ACL and the carrying value of nonaccrual loans without an ACL as of September 30, 2025 and December 31, 2024:

	September 30, 2025
	Nonaccrual loans with ACL		Nonaccrual loans without ACL		Total nonaccrual loans
	(dollars in thousands)
Commercial	$	1,804	$	11,428	$	13,232
Commercial real estate		670		20,460		21,130
Commercial construction		-		2,204		2,204
Residential real estate		251		2,854		3,105
Total	$	2,725	$	36,946	$	39,671

	December 31, 2024
	Nonaccrual loans with ACL		Nonaccrual loans without ACL		Total nonaccrual loans
	(dollars in thousands)
Commercial	$	1,744	$	14,487	$	16,231
Commercial real estate		3,822		32,664		36,486
Commercial construction		-		2,204		2,204
Residential real estate		333		2,056		2,389
Total	$	5,899	$	51,411	$	57,310

Nonaccrual loans include both smaller balance homogeneous loans that are collectively evaluated and loans that are individually evaluated.

Purchased Credit-Deteriorated Loans ("PCD") - PCD loans are defined as a loan or group of loans that have experienced more-than-insignificant credit deterioration since origination. The following table presents the recorded investment of those loans as of September 30, 2025.

(dollars in thousands)	September 30, 2025
Commercial	$	6,494
Commercial real estate		260,951
Commercial construction		-
Residential real estate		2,259
Consumer		-
Total purchased credit-deteriorated loans	$	269,704

The majority of these loans are associated with multifamily properties located in the five boroughs of New York City, most of which are entirely or predominantly rent-regulated. This specific pool is subject to unique stressors, primarily due to the 2019 New York rent laws, which restricted rent increases while operating in an environment of escalating expenses.

Credit Quality Indicators - The Company continuously monitors the credit quality of its loans receivable. In addition to its internal monitoring, the Company utilizes the services of a third-party loan review firm to periodically validate the credit quality of its loans receivable on a sample basis. Credit quality is monitored by reviewing certain credit quality indicators. Assets classified as “Pass” are deemed to possess average to superior credit quality, requiring no more than normal attention. Assets classified as “Special Mention” have generally acceptable credit quality yet possess higher risk characteristics/circumstances than satisfactory assets. Such conditions include strained liquidity, slow pay, stale financial statements, or other conditions that require more stringent attention from the lending staff. These conditions, if not corrected, may weaken the credit quality or inadequately protect the Company’s credit position at some future date. Assets are classified as "Substandard” if the asset has a well-defined weakness that requires management’s attention to a greater degree than for loans classified as special mention. Such weakness, if left uncorrected, could possibly result in the compromised ability of the loan to perform to contractual requirements. An asset is classified as “Doubtful” if it is inadequately protected by the net worth and/or paying capacity of the obligor or of the collateral, if any, that secures the obligation. Assets classified as doubtful include assets for which there is a “distinct possibility” that a degree of loss will occur if the inadequacies are not corrected.

We evaluate whether a modification, extension or renewal of a loan is a current period origination in accordance with GAAP. Generally, loans up for renewal are subject to a full credit evaluation before the renewal is granted and such loans are considered current period originations for purposes of the table below. The following table presents loans by origination, risk designation and gross charge-offs as of and during the nine months ended September 30, 2025 (dollars in thousands):

	*Term loans amortized cost basis by origination year*
	*2025*		*2024*		*2023*		*2022*		*2021*		*Prior*		*Revolving Loans*		*Total Gross Loans*
Commercial
Pass	$	113,951	$	202,793	$	132,072	$	243,675	$	202,373	$	172,658	$	495,039	$	1,562,561
Special mention		-		-		-		8,106		-		2,937		2,161		13,204
Substandard		-		-		1,386		3,089		2,563		11,948		28,224		47,210
Doubtful		-		-		-		-		-		-		-		-
Total commercial	$	113,951	$	202,793	$	133,458	$	254,870	$	204,936	$	187,543	$	525,424	$	1,622,975
YTD gross charge-offs	$	-	$	-	$	-	$	1,669	$	-	$	854	$	961	$	3,484

Commercial real estate
Pass	$	527,032	$	426,516	$	309,085	$	1,549,904	$	1,433,923	$	1,788,633	$	1,466,701	$	7,501,794
Special mention		-		4,038		-		43,800		832		77,255		10,178		136,103
Substandard		-		-		-		15,027		6,440		42,748		18,958		83,173
Doubtful		-		-		-		-		-		-		-		-
Total commercial real estate	$	527,032	$	430,554	$	309,085	$	1,608,731	$	1,441,195	$	1,908,636	$	1,495,837	$	7,721,070
YTD gross charge-offs	$	-	$	-	$	-	$	-	$	-	$	10,282	$	-	$	10,282

Commercial construction
Pass	$	39,599	$	114,221	$	79,679	$	30,526	$	116,812	$	59,786	$	285,788	$	726,411
Special mention		-		-		-		-		-		-		-		-
Substandard		-		-		-		2,204		-		-		-		2,204
Doubtful		-		-		-		-		-		-		-		-
Total commercial construction	$	39,599	$	114,221	$	79,679	$	32,730	$	116,812	$	59,786	$	285,788	$	728,615
YTD gross charge-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Residential real estate
Pass	$	21,574	$	22,564	$	34,296	$	202,460	$	116,617	$	411,418	$	416,230	$	1,225,159
Special mention		-		-		-		-		-		-		3,360		3,360
Substandard		-		-		-		-		821		1,299		2,666		4,786
Doubtful		-		-		-		-		-		-		-		-
Total residential real estate	$	21,574	$	22,564	$	34,296	$	202,460	$	117,438	$	412,717	$	422,256	$	1,233,305
YTD gross charge-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Consumer
Pass	$	2,013	$	10	$	-	$	-	$	-	$	52	$	91	$	2,166
Special mention		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-
Total consumer	$	2,013	$	10	$	-	$	-	$	-	$	52	$	91	$	2,166
YTD gross charge-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	1	$	1

Total
Pass	$	704,169	$	766,104	$	555,132	$	2,026,565	$	1,869,725	$	2,432,547	$	2,663,849	$	11,018,091
Special mention		-		4,038		-		51,906		832		80,192		15,699		152,667
Substandard		-		-		1,386		20,320		9,824		55,995		49,848		137,373
Doubtful		-		-		-		-		-		-		-		-
Grand total	$	704,169	$	770,142	$	556,518	$	2,098,791	$	1,880,381	$	2,568,734	$	2,729,396	$	11,308,131
YTD gross charge-offs	$	-	$	-	$	-	$	1,669	$	-	$	11,136	$	962	$	13,767

The following table presents loans by origination, risk designation and gross charge-offs as of and for the year ended December 31, 2024 (dollars in thousands):

	*Term loans amortized cost basis by origination year*
	*2024*		*2023*		*2022*		*2021*		*2020*		*Prior*		*Revolving Loans*		*Total Gross Loans*
Commercial
Pass	$	67,298	$	157,067	$	194,602	$	237,065	$	29,717	$	111,841	$	678,206	$	1,475,796
Special mention		1,908		-		2,817		2,538		1,643		6,209		17,491		32,606
Substandard		-		3,019		3,705		217		-		15,844		1,543		24,328
Doubtful		-		-		-		-		-		-		-		-
Total commercial	$	69,206	$	160,086	$	201,124	$	239,820	$	31,360	$	133,894	$	697,240	$	1,532,730
YTD gross charge-offs	$	-	$	-	$	1,003	$	49	$	-	$	316	$	1,918	$	3,286

Commercial real estate
Pass	$	408,314	$	268,533	$	1,424,209	$	1,510,087	$	339,553	$	1,357,858	$	415,286	$	5,723,840
Special mention		-		-		53,642		-		-		59,719		-		113,361
Substandard		-		-		3,822		1,846		1,752		36,058		-		43,478
Doubtful		-		-		-		-		-		-		-		-
Total commercial real estate	$	408,314	$	268,533	$	1,481,673	$	1,511,933	$	341,305	$	1,453,635	$	415,286	$	5,880,679
YTD gross charge-offs	$	-	$	-	$	-	$	-	$	-	$	10,416	$	-	$	10,416

Commercial construction
Pass	$	15,390	$	-	$	2,137	$	8,995	$	6,518	$	-	$	581,002	$	614,042
Special mention		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		2,204		2,204
Doubtful		-		-		-		-		-		-		-		-
Total commercial construction	$	15,390	$	-	$	2,137	$	8,995	$	6,518	$	-	$	583,206	$	616,246
YTD gross charge-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Residential real estate
Pass	$	17,763	$	14,542	$	39,197	$	21,925	$	17,339	$	96,657	$	36,471	$	243,894
Special mention		-		-		-		-		-		635		2,773		3,408
Substandard		-		-		633		-		1,157		364		235		2,389
Doubtful		-		-		-		-		-		-		-		-
Total residential real estate	$	17,763	$	14,542	$	39,830	$	21,925	$	18,496	$	97,656	$	39,479	$	249,691
YTD gross charge-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Consumer
Pass	$	1,015	$	24	$	1	$	-	$	-	$	-	$	96	$	1,136
Special mention		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-
Total consumer	$	1,015	$	24	$	1	$	-	$	-	$	-	$	96	$	1,136
YTD gross charge-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Total
Pass	$	509,780	$	440,166	$	1,660,146	$	1,778,072	$	393,127	$	1,566,356	$	1,711,061	$	8,058,708
Special mention		1,908		-		56,459		2,538		1,643		66,563		20,264		149,375
Substandard		-		3,019		8,160		2,063		2,909		52,266		3,982		72,399
Doubtful		-		-		-		-		-		-		-		-
Grand total	$	511,688	$	443,185	$	1,724,765	$	1,782,673	$	397,679	$	1,685,185	$	1,735,307	$	8,280,482
YTD gross charge-offs	$	-	$	-	$	1,003	$	49	$	-	$	10,732	$	1,918	$	13,702

Collateral Dependent Loans: The following tables present the amortized cost basis of collateral dependent loans by loan segment as of September 30, 2025 and December 31, 2024:

	September 30, 2025
	Real Estate		Other		Total
	(dollars in thousands)
Commercial	$	7,858	$	9,140	$	16,998
Commercial real estate		249,926		-		249,926
Commercial construction		2,204		-		2,204
Residential real estate		4,608		-		4,608
Total	$	264,596	$	9,140	$	273,736

	December 31, 2024
	Real Estate		Other		Total
	(dollars in thousands)
Commercial	$	2,308	$	9,222	$	11,530
Commercial real estate		36,486		-		36,486
Commercial construction		2,204		-		2,204
Residential real estate		2,056		-		2,056
Total	$	43,054	$	9,222	$	52,276

Aging Analysis - The following tables present the aging of the amortized cost in past due loans as of September 30, 2025 and December 31, 2024:

	September 30, 2025
	30-59 Days Past Due		60-89 Days Past Due		90 Days or Greater Past Due and Still Accruing		Nonaccrual		Total Past Due and Nonaccrual		Current		Gross Loans
	(dollars in thousands)
Commercial	$	111	$	1,148	$	-	$	13,232	$	14,491	$	1,608,484	$	1,622,975
Commercial real estate		-		4,481		700		21,130		26,311		7,694,759		7,721,070
Commercial construction		-		-		-		2,204		2,204		726,411		728,615
Residential real estate		410		2,416		-		3,105		5,931		1,227,374		1,233,305
Consumer		-		-		-		-		-		2,166		2,166
Total	$	521	$	8,045	$	700	$	39,671	$	48,937	$	11,259,194	$	11,308,131

	December 31, 2024
	30-59 Days Past Due		60-89 Days Past Due		90 Days or Greater Past Due and Still Accruing		Nonaccrual		Total Past Due and Nonaccrual		Current		Gross Loans
	(dollars in thousands)
Commercial	$	1,340	$	-	$	-	$	16,231	$	17,571	$	1,515,159	$	1,532,730
Commercial real estate		-		-		-		36,486		36,486		5,844,193		5,880,679
Commercial construction		-		-		-		2,204		2,204		614,042		616,246
Residential real estate		1,991		-		-		2,389		4,380		245,311		249,691
Consumer		-		-		-		-		-		1,136		1,136
Total	$	3,331	$	-	$	-	$	57,310	$	60,641	$	8,219,841	$	8,280,482

The following tables detail the amount of gross loans that are individually analyzed, collectively evaluated, and loans acquired with deteriorated quality, and the related portion of the ACL for loans that are allocated to each loan portfolio segment.

	September 30, 2025
	Commercial		Commercial real estate		Commercial construction		Residential real estate		Consumer		Total
	(dollars in thousands)
Allowance for credit losses – loans
Individually analyzed	$	467	$	49	$	-	$	-	$	-	$	516
Collectively evaluated		18,710		74,089		5,914		13,903		31		112,647
Acquired with deteriorated credit quality		965		42,256		-		115		-		43,336
Total	$	20,142	$	116,394	$	5,914	$	14,018	$	31	$	156,499

Gross loans
Individually analyzed	$	12,610	$	21,127	$	2,204	$	2,854	$	-	$	38,795
Collectively evaluated		1,603,871		7,438,992		726,411		1,228,192		2,166		10,999,632
Acquired with deteriorated credit quality		6,494		260,951		-		2,259		-		269,704
Total	$	1,622,975	$	7,721,070	$	728,615	$	1,233,305	$	2,166	$	11,308,131

	December 31, 2024
	Commercial		Commercial real estate		Commercial construction		Residential real estate		Consumer		Total
	(dollars in thousands)
Allowance for credit losses – loans
Individually analyzed	$	326	$	909	$	-	$	-	$	-	$	1,235
Collectively evaluated		17,740		53,868		5,064		4,561		5		81,238
Acquired with deteriorated credit quality		212		-		-		-		-		212
Total	$	18,278	$	54,777	$	5,064	$	4,561	$	5	$	82,685

Gross loans
Individually analyzed	$	15,751	$	36,486	$	2,204	$	2,056	$	-	$	56,497
Collectively evaluated		1,516,557		5,844,193		614,042		247,635		1,136		8,223,563
Acquired with deteriorated credit quality		422		-		-		-		-		422
Total	$	1,532,730	$	5,880,679	$	616,246	$	249,691	$	1,136	$	8,280,482

Activity in the Company’s ACL for loans for the three and nine months ended September 30, 2025 and 2024 are summarized in the tables below.

	Three Months Ended September 30, 2025
	Commercial			Commercial real estate			Commercial construction		Residential real estate			Consumer		Total
	(dollars in thousands)
Balance as of June 30, 2025	$	20,961		$	115,203		$	5,422	$	14,575		$	29	$	156,190
Charge-offs		(473	)		(4,700	)		-		-			-		(5,173	)
Recoveries		22			-			-		15			-		37
Provision for credit losses - loans:		-			-			-		-			-
Initial provision related to acquisition		-			-			-		-			-		-
Operating provision for credit losses		(368	)		5,892			492		(573	)		2		5,445
Nonaccretable credit marks on PCD loans		-			-			-		-			-		-
Balance as of September 30, 2025	$	20,142		$	116,395		$	5,914	$	14,017		$	31	$	156,499

	Nine Months Ended September 30, 2025
	Commercial			Commercial real estate			Commercial construction		Residential real estate			Consumer			Total
	(dollars in thousands)
Balance as of December 31, 2024	$	18,278		$	54,777		$	5,064	$	4,561		$	5		$	82,685
Charge-offs		(3,484	)		(10,282	)		-		-			(1	)		(13,767	)
Recoveries		200			90			-		20			-			310
Provision for credit losses - loans:		-			-			-		-			-			-
Initial provision related to acquisition - loans		985			16,017			78		10,217			10			27,307
Operating provision for credit losses		3,198			13,536			772		(895	)		17			16,628
Nonaccretable credit marks on PCD loans		965			42,256			-		115			-			43,336
Balance as of September 30, 2025	$	20,142		$	116,394		$	5,914	$	14,018		$	31		$	156,499

	Three Months Ended September 30, 2024
	Commercial			Commercial real estate			Commercial construction			Residential real estate			Consumer		Total
	(dollars in thousands)
Balance as of June 30, 2024	$	20,020		$	53,098		$	4,472		$	4,484		$	3	$	82,077
Charge-offs		(1,923	)		(1,636	)		-			-			-		(3,559	)
Recoveries		22			31			-			-			-		53
(Reversal of) provision for credit losses – loans		1,698			2,580			(307	)		(48	)		-		3,923
Balance as of September 30, 2024	$	19,817		$	54,073		$	4,165		$	4,436		$	3	$	82,494

	Nine Months Ended September 30, 2024
	Commercial			Commercial real estate			Commercial construction			Residential real estate		Consumer			Total
	(dollars in thousands)
Balance as of December 31, 2023	$	20,632		$	52,278		$	4,739		$	4,320	$	5		$	81,974
Charge-offs		(2,223	)		(8,116	)		-			-		-			(10,339	)
Recoveries		369			31			-			-		-			400
(Reversal of) provision for credit losses – loans		1,039			9,880			(574	)		116		(2	)		10,459
Balance as of September 30, 2024	$	19,817		$	54,073		$	4,165		$	4,436	$	3		$	82,494

Loan Modifications to Borrowers Experiencing Financial Difficulty:

The following table presents the amortized cost basis of loans to borrowers experiencing financial difficulty that were modified during the three months ended September 30, 2025. The modification percentage represents the total loans modified during the three months ended as a percentage of the total gross loan balances as of September 30, 2025.

	*Amortized Cost Basis at Time of Modification*
	Term Extension		Payment Deferral		Total		Gross Loans at September 30, 2025		Modification % (Modified Loans/Gross Loans)
September 30, 2025
(dollars in thousands)
Commercial	$	-	$	18,811	$	18,811	$	1,622,975		1.16	%
Commercial real estate		-		-		-		7,721,070		-
Commercial construction		-		-		-		728,615		-
Residential real estate		-		-		-		1,233,305		-
Consumer		-		-		-		2,166		-
Total	$	-	$	18,811	$	18,811	$	11,308,131		0.17	%

The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three months ended September 30, 2025.

	Weighted Average Term Extension (Months)		Weighted Average Payment Deferral (Months)
September 30, 2025
Commercial		-		3
Commercial real estate		-		-
Commercial construction		-		-
Residential real estate		-		-
Consumer		-		-

The following table presents the amortized cost basis of loans to borrowers experiencing financial difficulty that were modified during the nine months ended September 30, 2025. The modification percentage represents the total loans modified during the nine months ended as a percentage of the total gross loan balances as of September 30, 2025.

The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the nine months ended September 30, 2025.

	*Amortized Cost Basis at Time of Modification*
	Term Extension		Payment Deferral		Total		Gross Loans at September 30, 2025		Modification % (Modified Loans/Gross Loans)
September 30, 2025
(dollars in thousands)
Commercial	$	6,500	$	18,811	$	25,311	$	1,622,975		1.56	%
Commercial real estate		-		-		-		7,721,070		-
Commercial construction		8,419		-		8,419		728,615		1.16
Residential real estate		-		-		-		1,233,305		-
Consumer		-		-		-		2,166		-
Total	$	14,919	$	18,811	$	33,730	$	11,308,131		0.30	%

The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the nine months ended September 30, 2025.

	Weighted Average Term Extension (Months)		Weighted Average Payment Deferral (Months)
September 30, 2025
Commercial		3		3
Commercial real estate		-		-
Commercial construction		6		-
Residential real estate		-		-
Consumer		-		-

The Company closely monitors the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the last twelve months through September 30, 2025.

	Current		30-89 Days Past Due		90 Days or Greater Past Due
September 30, 2025
(dollars in thousands)
Commercial	$	25,311	$	-	$	323
Commercial real estate		63,804		-		-
Commercial construction		8,419		-		-
Residential real estate		-		-		-
Consumer		-		-		-
Total	$	97,534	$	-	$	323

There were five and seven modifications to borrowers experiencing financial difficulty during the three and nine months ended September 30, 2025, respectively.

During the three and nine months ended September 30, 2025 and September 30, 2024, the Company had no commitments to lend additional funds to borrowers experiencing financial difficulty for which the Company modified the terms of the loans in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension during the current period.

There was one loan to a borrower experiencing financial difficulty that had a payment default during the three and nine months ended September 30, 2025 and which was modified in the twelve months prior to that default. The one loan was a $323 thousand commercial loan modified in October 2024 that went into forbearance, reducing the monthly payment amount by $6 thousand. At this time, the ACL includes a full reserve against this loan. There were no such loans during the three and nine months ended September 30, 2024. Default is determined at 90 or more days past due, upon charge-off, or upon foreclosure. Modified loans in default are individually evaluated for the ACL or if the modified loan is deemed uncollectible, the loan, or a portion of the loan, is written off and the ACL is adjusted accordingly.

Allowance for Credit Losses for Unfunded Commitments

The Company has recorded an ACL for unfunded credit commitments, which was recorded in other liabilities. The provision is recorded within the provision for credit losses on the Company’s income statement. The following tables present a roll forward of the ACL for unfunded commitments for the three and nine months ended September 30, 2025 and 2024:

	Three Months Ended		Three Months Ended
	September 30,		September 30,
	2025		2024
	(dollars in thousands)
Balance at beginning of period	$	3,337	$	2,775
Provision for credit losses – unfunded commitments		55		(123	)
Balance at end of period	$	3,392	$	2,652

	Nine Months Ended		Nine Months Ended
	September 30,		September 30,
	2025		2024
	(dollars in thousands)
Balance at beginning of period	$	2,627	$	2,811
Provision for (reversal of) allowance for credit losses – unfunded commitments		765		(159	)
Balance at end of period	$	3,392	$	2,652

Components of Provision for Credit Losses

The following tables summarize the provision for (reversal of) credit losses for the three and nine months ended September 30, 2025 and 2024:

	Three Months Ended		Three Months Ended
	September 30,		September 30,
	2025		2024
	(dollars in thousands)
Provision for credit losses – loans	$	5,445	$	3,923
Initial provision related to acquisition - loans		-		-
Provision (reversal) for credit losses - unfunded commitments		55		(123	)
Provision for credit losses	$	5,500	$	3,800

	Nine Months Ended		Nine Months Ended
	September 30,		September 30,
	2025		2024
	(dollars in thousands)
Provision for credit losses – loans	$	16,628	$	10,459
Initial provision related to acquisition - loans		27,307		-
Provision for (reversal of) credit losses - unfunded commitments		765		(159	)
Provision for credit losses	$	44,700	$	10,300