Company: OSBC
Filing Date: 2025-05-06
Form Type: S-4/A
Source: 0001104659-25-045103
Chunk: 199

Company: OLD SECOND BANCORP INC
Filing Date: 2025-05-06
Form: S-4/A
Chunk 199
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 | ​ | ​ | ​ | ​                | $ | 11,198,885 | ​ | ​ | ​ | ​          | $ | 107,203,611 | ​ | ​ | ​ | ​                | $ | 11,525,686 | ​ | ​ |

At December 31, 2024, there were a total of 136 securities in an unrealized loss position with a total of 10.8% depreciation. At December 31, 2023, there were a total of 123 securities in an unrealized loss position with a total of 10.8% depreciation. Unrealized losses were related to changes in market interest rates and market conditions that do not represent credit-related impairments. The Company does not intend to sell securities that are in an unrealized loss position, and it is more likely that not the Company will recover the amortized cost prior to being required to sell the debt securities. Full collection of the amounts due according to the contractual terms of the debt securities is expected; therefore, no ACL was recorded in relation to debt securities, and the impairment related to noncredit factors is recognized in OCI, net of applicable taxes. The amortized cost and fair value of debt securities as of December 31, 2024, by contractual maturity are shown below. Expected maturities of residential mortgage-backed securities may differ from contractual

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TABLE OF CONTENTS

Bancorp Financial, Inc. and Subsidiary Notes to Consolidated Financial Statements Note 2. Securities (continued) maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, these securities are not included in the maturity categories in the following maturity summary.

| ​                                      | ​ | ​ | Amortized Cost |   |             |   | ​ | ​ | Fair Value |   |             |   | ​ |
|:---------------------------------------|:--|:--|:---------------|:--|------------:|:--|:--|:--|:-----------|:--|------------:|:--|:--|
| Due in less than one year              | ​ | ​ | ​              | $ |   2,000,000 | ​ | ​ | ​ | ​          | $ |   1,996,539 | ​ | ​ |
| Due after one year through five years  | ​ | ​ | ​              | ​ |  12,908,385 | ​