Allowance for Credit Losses

6 Months Ended

Jun. 30, 2024

(5) Allowance for Credit Losses

The following table presents, by portfolio segment, the changes in the ACL for the three and six months ended June 30, 2024 and 2023.

Allowance for credit losses:


For the three months ended June 30, 2024	Beginning balance		Charge-offs			Recoveries		Provision			Ending Balance
Commercial & Agriculture	$	7,737	$	(812	)	$	97	$	(1,674	)	$	5,348
Commercial Real Estate:
Owner Occupied		4,652		—			1		(325	)		4,328
Non-Owner Occupied		12,968		—			5		1,448			14,421
Residential Real Estate		9,074		(52	)		38		356			9,416
Real Estate Construction		3,433		—			8		206			3,647
Farm Real Estate		320		—			—		(59	)		261
Lease Financing Receivables		359		—			1		1,850			2,210
Consumer and Other		306		(23	)		7		(22	)		268
Unallocated		—		—			—		20			20
Total	$	38,849	$	(887	)	$	157	$	1,800		$	39,919

For the three months ended June 30, 2024, the Company provided $1,800 to the allowance for credit losses, as compared to a provision of $861 for the three months ended June 30, 2023. The company experienced an increase in the allowance for credit losses as our CECL model required higher provisions, primarily attributable to a charge-off of $500 on a specific credit as well as loan growth during the period.


For the three months ended June 30, 2023	Beginning balance		Charge-offs			Recoveries		Provision			Ending Balance
Commercial & Agriculture	$	3,316	$	—		$	42	$	2,182		$	5,540
Commercial Real Estate:
Owner Occupied		5,733		—			—		(202	)		5,531
Non-Owner Occupied		11,760		—			8		(122	)		11,646
Residential Real Estate		5,934		(1	)		32		550			6,515
Real Estate Construction		3,920		—			5		(478	)		3,447
Farm Real Estate		269		—			—		(26	)		243
Lease Financing Receivables		2,907		—			—		(960	)		1,947
Consumer and Other		354		(13	)		19		(88	)		272
Unallocated		3		—			—		5			8
Total	$	34,196	$	(14	)	$	106	$	861		$	35,149

Allowance for credit losses:


For the six months ended June 30, 2024	Beginning balance		Charge-offs			Recoveries		Provision			Ending Balance
Commercial & Agriculture	$	7,587	$	(1,024	)	$	249	$	(1,464	)	$	5,348
Commercial Real Estate:
Owner Occupied		4,723		—			4		(399	)		4,328
Non-Owner Occupied		12,056		(174	)		10		2,529			14,421
Residential Real Estate		8,489		(65	)		158		834			9,416
Real Estate Construction		3,388		—			12		247			3,647
Farm Real Estate		260		—			—		1			261
Lease Financing Receivables		297		(226	)		1		2,138			2,210
Consumer and Other		341		(49	)		21		(45	)		268
Unallocated		19		—			—		1			20
Total	$	37,160	$	(1,538	)	$	455	$	3,842		$	39,919

For the six months ended June 30, 2024, the Company provided $3,842 to the allowance for credit losses, as compared to a provision of $1,481 for the six months ended June 30, 2023. The increase in the provision was principally related to loan growth during the period and increased reserves for a specific hospitality credit of $800, and a charge off of $500 on a specific credit.


For the six months ended June 30, 2023	Beginning balance		CECL Adoption Day 1 Impact			Impact of Adopting ASC 326 - PCD Loans 1		Charge-offs			Recoveries		Provision			Ending Balance
Commercial & Agriculture	$	3,011	$	429		$	—	$	(140	)	$	48	$	2,192		$	5,540
Commercial Real Estate:
Owner Occupied		4,565		1,075			19		—			0		(128	)		5,531
Non-Owner Occupied		14,138		(2,847	)		—		—			15		340			11,646
Residential Real Estate		3,145		2,762			166		(11	)		54		399			6,515
Real Estate Construction		2,293		1,502			0		—			9		(357	)		3,447
Farm Real Estate		291		(28	)		0		—			—		(20	)		243
Lease Financing Receivables		429		1,743			635		—			—		(860	)		1,947
Consumer and Other		98		201			77		(38	)		27		(93	)		272
Unallocated		541		(541	)		—		—			—		8			8
Total	$	28,511	$	4,296		$	897	$	(189	)	$	153	$	1,481		$	35,149

The following tables present credit exposures by internally assigned risk grades as of June 30, 2024 and December 31, 2023. The risk rating analysis estimates the capability of the borrower to repay the contractual obligations of the loan agreements as scheduled or at all. The Company’s internal credit risk grading system is based on experiences with similarly graded loans.

The Company’s internally assigned risk grades are as follows:

•

Pass – loans which are protected by the current net worth and paying capacity of the obligor or by the value of the underlying collateral.

•

Special Mention – loans where a potential weakness or risk exists, which could cause a more serious problem if not corrected.

•

Substandard – loans that have a well-defined weakness based on objective evidence and are characterized by the distinct possibility that Civista will sustain some loss if the deficiencies are not corrected.

•

Doubtful – loans classified as doubtful have all the weaknesses inherent in a substandard asset. In addition, these weaknesses make collection or liquidation in full highly questionable and improbable, based on existing circumstances.

•

Loss – loans classified as a loss are considered uncollectible, or of such value that continuance as an asset is not warranted.

Based on the most recent analysis performed, the risk category of loans, by type and year of originations, at June 30, 2024, was as follows:


	Term Loans Amortized Cost Basis by Origination Year
															Revolving
															Loans
													Revolving		Converted
June 30, 2024	2024		2023		2022		2021		2020		Prior		Loans		to Term		Total
Commercial & Agriculture
Pass	$	42,915	$	63,142	$	44,075	$	37,823	$	9,866	$	16,706	$	88,349	$	—	$	302,876
Special Mention		—		791		—		257		1,472		—		1,128		—		3,648
Substandard		—		7,967		127		80		39		381		110		—		8,704
Doubtful		995		507		311		34		80		—		1,344		—		3,271
Total Commercial & Agriculture	$	43,910	$	72,407	$	44,513	$	38,194	$	11,457	$	17,087	$	90,931	$	—	$	318,499
Commercial & Agriculture:
Current-period gross charge-offs	$	500	$	274	$	177	$	40	$	—	$	33	$	—	$	—	$	1,024

Commercial Real Estate - Owner Occupied
Pass	$	15,379	$	42,531	$	78,245	$	66,024	$	54,955	$	106,018	$	6,705	$	—	$	369,857
Special Mention		—		520		1,785		728		506		440		—		—		3,979
Substandard		—		—		219		—		—		3,253		—		—		3,472
Doubtful		—		—		—		—		—		—		—		—		—
Total Commercial Real Estate - Owner Occupied	$	15,379	$	43,051	$	80,249	$	66,752	$	55,461	$	109,711	$	6,705	$	—	$	377,308
Commercial Real Estate - Owner Occupied:
Current-period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Commercial Real Estate - Non-Owner Occupied
Pass	$	32,969	$	200,282	$	281,608	$	186,644	$	130,840	$	313,981	$	27,614	$	—	$	1,173,938
Special Mention		—		580		7,276		6,058		—		9,445		277		—		23,636
Substandard		—		—		—		8,000		—		7,767		—		—		15,767
Doubtful		—		—		—		—		—		—		—		—		—
Total Commercial Real Estate - Non-Owner Occupied	$	32,969	$	200,862	$	288,884	$	200,702	$	130,840	$	331,193	$	27,891	$	—	$	1,213,341
Commercial Real Estate - Non-Owner Occupied:
Current-period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	174	$	—	$	—	$	174

Residential Real Estate
Pass	$	61,940	$	112,700	$	121,324	$	93,301	$	67,788	$	101,751	$	162,216	$	—	$	721,020
Special Mention		—		286		—		214		94		937		—		—		1,531
Substandard		—		332		570		759		329		2,218		1,273		—		5,481
Doubtful		1,181		—		—		—		—		—		—		—		1,181
Total Residential Real Estate	$	63,121	$	113,318	$	121,894	$	94,274	$	68,211	$	104,906	$	163,489	$	—	$	729,213
Residential Real Estate:
Current-period gross charge-offs	$	—	$	—	$	—	$	3	$	—	$	62	$	—	$	—	$	65


															Revolving
															Loans
													Revolving		Converted
June 30, 2024	2024		2023		2022		2021		2020		Prior		Loans		to Term		Total
Real Estate Construction
Pass	$	36,627	$	133,658	$	80,922	$	12,609	$	8,117	$	4,471	$	6,887	$	—	$	283,291
Special Mention		—		—		—		155		—		—		—		—		155
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total Real Estate Construction	$	36,627	$	133,658	$	80,922	$	12,764	$	8,117	$	4,471	$	6,887	$	—	$	283,446
Real Estate Construction:
Current-period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Farm Real Estate
Pass	$	626	$	2,320	$	926	$	2,218	$	4,317	$	12,156	$	1,641	$	—	$	24,204
Special Mention		—		—		—		—		—		172		—		—		172
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total Farm Real Estate	$	626	$	2,320	$	926	$	2,218	$	4,317	$	12,328	$	1,641	$	—	$	24,376
Farm Real Estate:
Current-period charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Lease Financing Receivables
Pass	$	18,152	$	19,617	$	9,320	$	2,320	$	897	$	145	$	—	$	—		50,451
Special Mention		621		—		—		—		—		—		—		—		621
Substandard		271		499		1,195		—		35		4		—		—		2,004
Doubtful		—		231		111		—		15		28		—		—		385
Total Lease Financing Receivables	$	19,044	$	20,347	$	10,626	$	2,320	$	947	$	177	$	—	$	—	$	53,461
Lease Financing Receivables:
Current-period charge-offs	$	—	$	—	$	151	$	12	$	63	$	—	$	—	$	—	$	226

Consumer and Other
Pass	$	1,974	$	4,487	$	3,122	$	2,767	$	1,055	$	364	$	1,565	$	—	$	15,334
Special Mention		—		—		—		—		—		—		1		—		1
Substandard		—		—		—		14		2		1		—		—		17
Doubtful		—		—		—		—		—		—		—		—		—
Total Consumer and Other	$	1,974	$	4,487	$	3,122	$	2,781	$	1,057	$	365	$	1,566	$	—	$	15,352
Consumer and Other:
Current-period charge-offs	$	—	$	4	$	18	$	5	$	4	$	18	$	—	$	—	$	49
Total Loans	$	213,650	$	590,450	$	631,136	$	420,005	$	280,407	$	580,238	$	299,110	$	—	$	3,014,996
Total Loans:
Current-period charge-offs	$	500	$	278	$	346	$	60	$	67	$	287	$	—	$	—	$	1,538

Risk category of loans, by type and year of originations, at December 31, 2023, was as follows:


	Term Loans Amortized Cost Basis by Origination Year
															Revolving
															Loans
													Revolving		Converted
December 31, 2023	2023		2022		2021		2020		2019		Prior		Loans		to Term		Total
Commercial & Agriculture
Pass	$	56,359	$	64,250	$	52,258	$	17,622	$	9,516	$	14,088	$	82,982	$	—	$	297,075
Special Mention		774		—		287		1,690		—		106		169		—		3,026
Substandard		396		86		67		131		271		73		3,668		—		4,692
Doubtful		—		—		—		—		—		—		—		—		—
Total Commercial & Agriculture	$	57,529	$	64,336	$	52,612	$	19,443	$	9,787	$	14,267	$	86,819	$	—	$	304,793
Commercial & Agriculture:
Gross charge-offs	$	—	$	673	$	532	$	—	$	—	$	95	$	—	$	—	$	1,300

Commercial Real Estate - Owner Occupied
Pass	$	36,030	$	82,502	$	67,904	$	56,069	$	29,784	$	92,750	$	5,844	$	—	$	370,883
Special Mention		526		217		739		517		-		188		—		—		2,187
Substandard		—		231		—		—		3,098		922		—		—		4,251
Doubtful		—		—		—		—		—		—		—		—		—
Total Commercial Real Estate - Owner Occupied	$	36,556	$	82,950	$	68,643	$	56,586	$	32,882	$	93,860	$	5,844	$	—	$	377,321
Commercial Real Estate - Owner Occupied:
Gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Commercial Real Estate - Non-Owner Occupied
Pass	$	183,439	$	269,334	$	198,832	$	136,031	$	120,659	$	206,267	$	23,016	$	—	$	1,137,578
Special Mention		—		5,774		6,171		—		-		8,688		277		—		20,910
Substandard		—		—		—		—		122		3,284		—		—		3,406
Doubtful		—		—		—		—		—		—		—		—		—
Total Commercial Real Estate - Non-Owner Occupied	$	183,439	$	275,108	$	205,003	$	136,031	$	120,781	$	218,239	$	23,293	$	—	$	1,161,894
Commercial Real Estate - Non-Owner Occupied:
Gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Residential Real Estate
Pass	$	90,770	$	124,695	$	97,661	$	71,379	$	33,534	$	78,894	$	157,083	$	—	$	654,016
Special Mention		—		—		221		97		—		245		—		—		563
Substandard		186		342		684		82		582		2,063		1,323		—		5,262
Doubtful		—		—		—		—		—		—		—		—		—
Total Residential Real Estate	$	90,956	$	125,037	$	98,566	$	71,558	$	34,116	$	81,202	$	158,406	$	—	$	659,841
Residential Real Estate:
Gross charge-offs	$	—	$	6	$	—	$	—	$	—	$	11	$	—	$	—	$	17


															Revolving
															Loans
													Revolving		Converted
December 31, 2023	2023		2022		2021		2020		2019		Prior		Loans		to Term		Total
Real Estate Construction
Pass	$	108,606	$	105,222	$	20,960	$	6,739	$	2,699	$	2,635	$	9,335	$	—	$	256,196
Special Mention		—		1,226		926		2,019		—		—		—		—		4,171
Substandard		—		—		42		—		—		—		—		—		42
Doubtful		—		—		—		—		—		—		—		—		—
Total Real Estate Construction	$	108,606	$	106,448	$	21,928	$	8,758	$	2,699	$	2,635	$	9,335	$	—	$	260,409
Real Estate Construction:
Gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Farm Real Estate
Pass	$	2,207	$	967	$	2,256	$	4,462	$	789	$	12,528	$	1,292	$	—	$	24,501
Special Mention		—		—		—		—		—		20		—		—		20
Substandard		—		—		—		—		—		250		—		—		250
Doubtful		—		—		—		—		—		—		—		—		—
Total Farm Real Estate	$	2,207	$	967	$	2,256	$	4,462	$	789	$	12,798	$	1,292	$	—	$	24,771
Farm Real Estate:
Gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Lease Financing Receivables
Pass	$	28,177	$	13,924	$	6,620	$	3,678	$	1,725	$	1	$	—	$	—	$	54,125
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		8		38		61		231		17		—		—		355
Doubtful		—		139		—		15		8		—		—		—		162
Total Lease Financing Receivables	$	28,177	$	14,071	$	6,658	$	3,754	$	1,964	$	18	$	—	$	—	$	54,642
Lease Financing Receivables:
Gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Consumer and Other
Pass	$	6,510	$	4,135	$	3,615	$	1,578	$	509	$	248	$	1,425	$	—	$	18,020
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		2		14		15		—		6		—		—		37
Doubtful		—		—		—		—		—		—		—		—		—
Total Consumer and Other	$	6,510	$	4,137	$	3,629	$	1,593	$	509	$	254	$	1,425	$	—	$	18,057
Consumer and Other:
Gross charge-offs	$	6	$	40	$	40	$	7	$	13	$	3	$	5	$	—	$	114
Total Loans	$	513,980	$	673,054	$	459,295	$	302,185	$	203,527	$	423,273	$	286,414	$	—	$	2,861,728
Total Loans:
Total gross charge-offs	$	6	$	719	$	572	$	7	$	13	$	109	$	5	$	—	$	1,431

The following tables include an aging analysis of the recorded investment of past due loans outstanding as of June 30, 2024 and December 31, 2023.


June 30, 2024	30-59 Days Past Due		60-89 Days Past Due		90 Days or Greater Past Due		Total Past Due		Current		Total Loans		Past Due 90 Days and Accruing
Commercial & Agriculture	$	919	$	506	$	1,221	$	2,646	$	315,853	$	318,499	$	—
Commercial Real Estate:
Owner Occupied		105		—		—		105		377,203		377,308		—
Non-Owner Occupied		195		—		2,898		3,093		1,210,248		1,213,341		—
Residential Real Estate		974		1,408		1,705		4,087		725,126		729,213		—
Real Estate Construction		194		—		—		194		283,252		283,446		—
Farm Real Estate		—		—		—		—		24,376		24,376		—
Lease Financing Receivables		1,623		1,503		200		3,326		50,135		53,461		74
Consumer and Other		69		29		2		100		15,252		15,352		—
Total	$	4,079	$	3,446	$	6,026	$	13,551	$	3,001,445	$	3,014,996	$	74


December 31, 2023	30-59 Days Past Due		60-89 Days Past Due		90 Days or Greater Past Due		Total Past Due		Current		Total Loans		Past Due 90 Days and Accruing
Commercial & Agriculture	$	1,228	$	471	$	1,999	$	3,698	$	301,095	$	304,793	$	73
Commercial Real Estate:
Owner Occupied		4		—		123		127		377,194		377,321		—
Non-Owner Occupied		—		—		—		—		1,161,894		1,161,894		—
Residential Real Estate		4,581		1,180		1,642		7,403		652,438		659,841		—
Real Estate Construction		—		—		—		—		260,409		260,409		—
Farm Real Estate		—		—		—		—		24,771		24,771		—
Lease Financing Receivables		950		410		373		1,733		52,909		54,642		—
Consumer and Other		172		23		2		197		17,860		18,057		—
Total	$	6,935	$	2,084	$	4,139	$	13,158	$	2,848,570	$	2,861,728	$	73

The following table presents loans on nonaccrual status as of June 30, 2024.


June 30, 2024	Nonaccrual loans with a related ACL		Nonaccrual loans without a related ACL		Total Nonaccrual loans
Commercial & Agriculture	$	1,485	$	2,641	$	4,126
Commercial Real Estate:
Owner Occupied		219		138		357
Non-Owner Occupied		3,006		—		3,006
Residential Real Estate		—		6,075		6,075
Real Estate Construction		—		—		—
Farm Real Estate		—		—		—
Lease Financing Receivables		801		823		1,624
Consumer and Other		—		21		21
Total	$	5,511	$	9,698	$	15,209

The following table presents loans on nonaccrual status as of December 31, 2023.


December 31, 2023	Nonaccrual loans with a related ACL		Nonaccrual loans without a related ACL		Total Nonaccrual loans
Commercial & Agriculture	$	914	$	4,891	$	5,805
Commercial Real Estate:
Owner Occupied		269		3		272
Non-Owner Occupied		—		1,167		1,167
Residential Real Estate		—		4,633		4,633
Real Estate Construction		—		41		41
Farm Real Estate		—		—		—
Lease Financing Receivables		15		492		507
Consumer and Other		—		42		42
Total	$	1,198	$	11,269	$	12,467

Nonaccrual Loans: Loans are considered for nonaccrual status upon reaching 90 days delinquency, unless the loan is well secured and in the process of collection, although the Company may be receiving partial payments of interest and partial repayments of principal on such loans. When a loan is placed on nonaccrual status, previously accrued but unpaid interest is deducted from interest income. Payments received on nonaccrual loans are applied to the unpaid principal balance. A loan may be returned to accruing status only if one of two conditions are met: the loan is well-secured and none of the principal and interest has been past due for a minimum of 90 days or the principal and interest payments are reasonably assured and a sustained period of performance has occurred, generally six months.

Modifications to Borrowers Experiencing Financial Difficulty: From time to time, the Company may modify certain loans to borrowers who are experiencing financial difficulty. In some cases, these modifications result in new loans. Loan modifications to borrowers experiencing financial difficulty may be in the form of principal forgiveness, interest rate reduction, term extension, other-than-significant payment delay or a combination thereof, among other things. During the three and six months ended June 30, 2024 and June 30, 2023, there were no modifications of loans to borrowers experiencing financial difficulty.

Individually Evaluated Loans: Larger (greater than $350) Commercial & Agricultural and Commercial Real Estate loan relationships, and Residential Real Estate and Consumer loans that are part of a larger relationship are tested for impairment on a quarterly basis. These loans are analyzed to determine if it is probable that all amounts will not be collected according to the contractual terms of the loan agreement. If management determines that the value of the impaired loan is less than the recorded investment in the loan (net of previous charge-offs, deferred loan fees or costs and unamortized premium or discount), impairment is recognized through an allowance estimate or a charge-off to the allowance. The Company’s policy for recognizing interest income on impaired loans does not differ from its overall policy for interest recognition.

The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans as of June 30, 2024 and December 31, 2023.


June 30, 2024	Real Estate		Other		Allowance for Credit Losses
Commercial & Agriculture	$	—	$	10,930	$	1,075
Commercial Real Estate:
Owner Occupied		—		8,219		24
Non-Owner Occupied		—		3,006		1,052
Residential Real Estate		1,329		—		—
Real Estate Construction		—		—		—
Farm Real Estate		—		—		—
Lease Financing Receivables		—		1,512		453
Consumer and Other		—		—		—
Total	$	1,329	$	23,667	$	2,604



December 31, 2023	Real Estate		Other		Allowance for Credit Losses
Commercial & Agriculture	$	—	$	4,674	$	945
Commercial Real Estate:
Owner Occupied		308		—		37
Non-Owner Occupied		1,167		—		268
Residential Real Estate		149		—		—
Real Estate Construction		—		—		—
Farm Real Estate		—		—		—
Lease Financing Receivables		—		61		15
Consumer and Other		—		—		—
Total	$	1,624	$	4,735	$	1,265

Collateral-dependent loans consist primarily of Residential Real Estate, Commercial Real Estate and Commercial & Agricultural loans. These loans are individually evaluated when foreclosure is probable or when the repayment of the loan is expected to be provided substantially through the operation or sale of the underlying collateral. In the case of Commercial & Agricultural loans secured by equipment, the fair value of the collateral is estimated by third-party valuation experts. Loan balances are charged down to the underlying collateral value when they are deemed uncollectible. Note that the Company did not elect to use the collateral maintenance agreement practical expedient available under CECL.

Foreclosed Assets Held For Sale

Foreclosed assets acquired in settlement of loans are carried at fair value less estimated costs to sell and are included in Other assets on the Consolidated Balance Sheet. As of June 30, 2024 and December 31, 2023, there were no foreclosed assets included in Other assets.

Allowance for Credit Losses on Off-Balance-Sheet Credit Exposures

The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk from a contractual obligation to extend credit. The allowance for credit losses on off-balance-sheet credit exposures is adjusted as a provision for credit loss expense recognized within provision for credit losses on the Consolidated Statements of Operations. The estimated credit loss includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life. The estimate of expected credit loss is based on the historical loss rate for the loan class in which the loan commitments would be classified as if funded.

The following table lists the allowance for credit losses on off-balance sheet credit exposures as of June 30, 2024:


	Three Months Ended					Six Months Ended
	June 30,					June 30,
	2024			2023		2024			2023
Beginning of Period	$	3,851			3,587	$	3,901		—
CECL adoption adjustments		—			—		—			3,386
Provision		(145	)		264		(195	)		465
End of Period	$	3,706		$	3,851	$	3,706			3,851