Company: OSBC
Filing Date: 2025-04-23
Form Type: S-4
Source: 0001104659-25-037832
Chunk: 226

Company: OLD SECOND BANCORP INC
Filing Date: 2025-04-23
Form: S-4
Chunk 226
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, there were 4,539 and 7,958 shares redeemed, respectively, netted from issued shares to cover recipients’ payroll taxes or to pay the exercise price of an option. Note 10. Income Taxes Deferred taxes consist of the following components:

| ​                                      
 ​                                      
 Deferred tax assets:                   | ​ 
 ​ 
 ​ | ​ 
 ​ 
 ​ | December 31, 
 2024         
 ​            | ​ |          ​ | ​ | ​ 
 ​ | ​ 
 ​ | 2023 
 ​    | ​ |          ​ | ​ | ​ 
 ​ 
 ​ |
|:---------------------------------------|:--|:--|:-------------|:--|-----------:|:--|:--|:--|:-----|:--|-----------:|:--|:--|
| Allowance for credit losses            | ​ | ​ | ​            | $ |  5,048,165 | ​ | ​ | ​ | ​    | $ |  5,163,388 | ​ | ​ |
| Available for sale securities          | ​ | ​ | ​            | ​ |  3,062,860 | ​ | ​ | ​ | ​    | ​ |  2,736,865 | ​ | ​ |
| Stock based compensation               | ​ | ​ | ​            | ​ |  1,486,400 | ​ | ​ | ​ | ​    | ​ |  1,179,131 | ​ | ​ |
| Supplemental executive retirement plan | ​ | ​ | ​            | ​ |    376,082 | ​ | ​ | ​ | ​    | ​ |    328,374 | ​ | ​ |
| Deferred loan fees                     | ​ | ​ | ​            | ​ |  1,856,186 | ​ | ​ | ​ | ​    | ​ |  1,164,281 | ​ | ​ |
| Bonus compensation                     | ​ | ​ | ​            | ​ |    158,903 | ​ | ​ | ​ | ​    | ​ |    242,374 | ​ | ​ |
| Other                                  | ​ | ​ | ​            | ​ |     47,057 | ​ | ​ | ​ | ​    | ​ |     66,487 | ​ | ​ |
| ​                                      | ​ | ​ | ​            | ​ | 12,035,653 | ​ | ​ | ​ | ​    | ​ | 10