Company: EMYB
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001449794-25-000020
Chunk: 19

Company: Embassy Bancorp, Inc.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 8
Chunk 19
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 has utilized Level 3 inputs to determine fair value:                      Quantitative Information about Level 3 Fair Value Measurements  DescriptionFair Value‎Estimate Valuation Techniques Unobservable Input Range‎(Weighted Average)             (Dollars In Thousands) June 30, 2025:         Loans Individually evaluated for credit losses$ 547 Appraisal of real estate collateral  Appraisal adjustments (1) 0% to -25% (-25.0%)     and pending agreement of sale Liquidation expenses (2) 0% to -7.5% (-7.5%)  December 31, 2024:         Loans Individually evaluated for credit losses$ 557 Appraisal of real estate collateral  Appraisal adjustments (1) 0% to -25% (-25.0%)     and pending agreement of sale Liquidation expenses (2) 0% to -7.5% (-7.5%)  1.Appraisals may be adjusted by management for qualitative factors including economic conditions and the age of the appraisal. The range and weighted average of appraisal adjustments are presented as a percent of the appraisal.2.Appraisals and pending agreements of sale are adjusted by management for liquidation expenses. The range and weighted average of liquidation expense adjustments are presented as a percent of the appraisal or pending agreement of sale.‎ 

26  Embassy Bancorp, Inc.                                                                                                                            Notes to Consolidated Financial Statements (Unaudited) 

 The estimated fair values of the Company’s financial instruments were as follows at June 30, 2025 and December 31, 2024:                                            (Level 1)                  Quoted   (Level 2)              Prices in  Significant  (Level 3)           Active   Other  Significant     Carrying   Fair Value  Markets for    Observable  Unobservable     Amount   Estimate  Identical Assets  Inputs   Inputs                    (In Thousands) June 30, 2025:                Financial assets:                Cash and cash equivalents $ 91,817 $ 91,817 $ 91,817 $ - $ - Securities available-for-sale   328,290   328,290   -   328,290   - Loans receivable, net of allowance   1,270,028   1,190,160   -   -   1,190,160 Restricted investments in bank stock   1,051   1,051   -   1,051   - Accrued interest