COSO 最新10-Q变化

相对上期新增的文字 · 来源:10-Q · 2026-08-07

• risks and costs related to the development and use of artificial intelligence in our industry and generally;

• are credited to the allowance. A provision for credit losses is charged to operations based on management’s periodic evaluation of the factors previously mentioned, as well as other pertinent factors.

• Interest income on investment securities remained flat at $3.9 million for the three months ended June 30, 2026 and 2025. Investment securities average balance increased by $20.0 million, notwithstanding a 24 basis points decrease in yield during the period.

• Other noninterest income increased by $251 thousand to $534 thousand for the three months ended June 30, 2026 compared to $283 thousand for the three months ended June 30, 2025. This increase was primarily due to gain on sale of other loans, coupled with a net increase in other categories within oth…

• Other professional services expense for the three months ended June 30, 2026 was $632 thousand compared to $973 thousand for the three months ended June 30, 2025, a decrease of $341 thousand, or 35.0%. This decrease was across multiple categories, primarily due to lower recruiting fees, loan collect…

相对上期删除的文字 · 来源:10-Q · 2026-05-08

• factors previously mentioned, as well as other pertinent factors.

• Interest income on investment securities was $3.6 million for the three months ended March 31, 2026 compared to $3.8 million for the three months ended March 31, 2025. This decrease was primarily due to the fact that the average balance increased by $8.5 million coupled with a 34 basis points decrea…

• Other noninterest income decreased by $468 thousand to $275 thousand for the three months ended March 31, 2026 compared to $743 thousand for the three months ended March 31, 2025. This decrease was primarily due to nonrecurring $438 thousand recognized income from a Small Business Investment Compani…

• Marketing and advertising expense for the three months ended March 31, 2026 was $279 thousand compared to $233 thousand for the three months ended March 31, 2025. Marketing and advertising costs are associated with digital advertising, mailings, and sponsorship. Marketing and advertising expense is …

• Other noninterest expenses, excluding marketing and advertising expense, for the three months ended March 31, 2026 were $1.4 million compared to $1.3 million for the three months ended March 31, 2025, an increase of $63 thousand, or 4.8%. This increase was primarily attributable to increases in othe…