Company: SYBT
Filing Date: 2025-11-05
Form Type: 10-Q
Source: 0001437749-25-033206
Chunk: 18

Company: Stock Yards Bancorp, Inc.
Filing Date: 2025-11-05
Form: 10-Q
Item: Part I, Item 8
Chunk 18
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Management considers the guidance in ASC 310-20 when determining whether a modification, extension, or renewal of loan constitutes a current period origination. Current period renewals of credit are re-underwritten at the point of renewal and considered current period originations for purposes of the table below. Bancorp has elected not to disclose revolving loans that have converted to term loans, as activity relating to this disclosure, which is included in the tables is currently immaterial to Bancorp’s loan portfolio and is expected to be in the future.

22

As of September 30, 2025, the risk rating of loans based on year of origination was as follows:

			(in thousands)

			Term Loans Amortized Cost Basis by Origination Year

			Revolving
			loans 

			amortized 

			September 30, 2025

			2025

			2024

			2023

			2022

			2021

			Prior

			cost basis

			Total

			Commercial real estate -   non-owner occupied:

			Risk rating

			Pass

			$
			382,902

			$
			330,748

			$
			294,092

			$
			356,275

			$
			266,156

			$
			236,158

			$
			23,368

			$
			1,889,699

			OAEM

			8,466

			4,024

			11,728

			2,266

			7,699

			14,666

			-

			48,849

			Substandard

			138

			1,098

			1,217

			-

			2,768

			213

			98

			5,532

			Substandard non-performing

			-

			158

			-

			-

			-

			3,654

			-

			3,812

			Doubtful

			-

			-

			-

			-

			-

			-

			-

			-

			Total Commercial real estate non-owner occupied

			$
			391,506

			$
			336,028

			$
			307,037