Company: SYBT
Filing Date: 2025-08-05
Form Type: 10-Q
Source: 0001437749-25-024786
Chunk: 11

Company: Stock Yards Bancorp, Inc.
Filing Date: 2025-08-05
Form: 10-Q
Item: Part I, Item 8
Chunk 11
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,221

			$
			—

			Commercial real estate - owner occupied

			434

			1,231

			73

			Total commercial real estate

			4,843

			6,452

			73

			Commercial and industrial - term

			3,828

			4,903

			95

			Commercial and industrial - lines of credit

			—

			—

			19

			Total commercial and industrial

			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 and six month periods ended June 30, 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 and six month periods ended June 30, 2025 and 2024, no interest income was recognized on loans on non-accrual status.

19

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)

			June 30, 2025

			Real Estate

			Accounts Receivable / Equipment

			Other

			Total

			ACL 

			Allocation

			Commercial real estate - non-owner occupied

			$
			10,611

			$
			-

			$
			-

			$
			10,611

			$
			1,760

			Commercial real estate - owner occupied

			4