Company: SYBT
Filing Date: 2025-05-06
Form Type: 10-Q
Source: 0001437749-25-014698
Chunk: 12

Company: Stock Yards Bancorp, Inc.
Filing Date: 2025-05-06
Form: 10-Q
Item: Part I, Item 8
Chunk 12
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			3,828

			4,903

			114

			Residential real estate - owner occupied

			371

			7,168

			—

			Residential real estate - non-owner occupied

			—

			2,451

			39

			Total residential real estate

			371

			9,619

			39

			Construction and land development

			—

			311

			—

			Home equity lines of credit

			—

			70

			91

			Consumer

			—

			372

			—

			Leases

			—

			—

			—

			Credit cards

			—

			—

			170

			Total

			$
			9,042

			$
			21,727

			$
			487

For the three month periods ended March 31, 2025 and 2024, the amount of accrued interest income previously recorded as revenue and subsequently reversed due to the change in accrual status was immaterial.

For the three month periods ended March 31, 2025 and 2024, no interest income was recognized on loans on non-accrual status.

17

The following table presents the amortized cost basis and ACL allocated for collateral dependent loans, which are individually evaluated to determine expected credit losses:

			(in thousands) 

			March 31, 2025

			Real Estate

			Accounts 
			Receivable / 

			Equipment

			Other

			Total

			ACL 

			Allocation

			Commercial real estate - non-owner occupied

			$
			11,547

			$
			-

			$
			-

			$
			11,547

			$
			2,041

			Commercial real estate - owner occupied

			4,390

			-

			-

			4,390

			757

			Total commercial real estate

			15,937

			-

			-

			15,937

			2,798

			Commercial and industrial - term

			813

			522

			78

			1,413

			753

			Commercial and industrial - lines of credit

			335

			200

			-