Company: BOH
Filing Date: 2025-10-28
Form Type: 10-Q
Source: 0000046195-25-000037
Chunk: 240

Company: BANK OF HAWAII CORP
Filing Date: 2025-10-28
Form: 10-Q
Item: Part I, Item 2
Chunk 240
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6 million or 20%, primarily due to an increase in 

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investment securities losses. The provision for credit losses and income taxes in this business segment represents the residual amounts to arrive at the total amount for the Company.

Net loss decreased by $34.4 million or 46% in the first nine months of 2025 compared to the same period last year, primarily due to a decrease in net interest expense and an increase in noninterest income, partially offset by an increase in noninterest expense and provision for credit losses. Net interest expense decreased by $41.2 million or 70%, primarily due to lower funding costs and an increase in interest income from higher asset yields. Noninterest income increased by $1.6 million or 19%, primarily due to increases in other income and bank-owned life insurance income. The provision for credit losses and income taxes in this business segment represents the residual amounts to arrive at the total amount for the Company.

Corporate Risk Profile

Credit Risk

We actively manage exposures with deteriorating asset quality to reduce levels of potential loss exposure and closely monitor our reserves and capital to address both anticipated and unforeseen issues. Risk management activities include analysis of portfolio segments and stress tests of certain segments to ensure that reserve and capital levels are appropriate. We perform frequent loan and lease-level risk monitoring and risk rating reviews, which provide opportunities for early interventions to allow for credit exits or restructuring, loan and lease sales, and voluntary workouts and liquidations.

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Non-Performing Assets and Accruing Loans and Leases Past Due 90 Days or More

Table 15 presents information on NPAs and accruing loans and leases past due 90 days or more.

Non-Performing Assets and Accruing Loans and Leases Past Due 90 Days or MoreTable 15(dollars in thousands)September 30, 2025December 31, 2024ChangeNon-Performing AssetsNon-Accrual Loans and LeasesCommercialCommercial Mortgage$2,498 $2,450 $48 Commercial and Industrial3,506 4,627 (1,121)Total Commercial6,004 7,077 (1,073)ConsumerResidential Mortgage5,628 5,052 576 Home Equity5,107 4,514 593 Total Consumer10,735 9,566 1,169 Total Non-Accrual Loans and Leases16,739 16,643 96 Foreclosed Real Estate125