Company: WAL-PA
Filing Date: 2025-11-03
Form Type: 10-Q
Source: 0001628280-25-047883
Chunk: 231

Company: WESTERN ALLIANCE BANCORPORATION
Filing Date: 2025-11-03
Form: 10-Q
Item: Part I, Item 8
Chunk 231
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 - non-owner occupied96.0 41.8 44.3 — 93.5 Residential23.1 (3.9)— — 19.2 Construction and land development30.4 (1.8)1.5 — 27.1 Other2.5 0.4 0.2 (0.1)2.8 Total$336.7 $79.1 $60.9 $(1.7)$356.6 Accrued interest receivable of $279 million and $272 million at September 30, 2025 and December 31, 2024, respectively, was excluded from the estimate of credit losses. However, accrued interest receivable related to the Company's Residential-EBO loan portfolio segment was included in the estimate of credit losses and had an allowance of $1 million as of September 30, 

29

2025 and December 31, 2024. Accrued interest receivable, net of any allowance, is included in Other assets on the Consolidated Balance Sheet. In addition to the ACL on funded loans HFI, the Company maintains a separate ACL related to off-balance sheet credit exposures, including unfunded loan commitments. This allowance is included in Other liabilities on the Consolidated Balance Sheet.The below table reflects the activity in the ACL on unfunded loan commitments:Three Months Ended September 30,Nine Months Ended September 30,2025202420252024(in millions)Balance, beginning of period$39.2 $35.9 $39.5 $31.6 Provision for credit losses 3.1 1.7 2.8 6.0 Balance, end of period $42.3 $37.6 $42.3 $37.6 The following tables disaggregate the Company's ACL on funded loans HFI and loan balances by measurement methodology: September 30, 2025LoansAllowanceCollectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotalCollectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotal(in millions)Mortgage finance$6,574 $— $6,574 $5.0 $— $5.0 Municipal & nonprofit1,554 5 1,559 11.7 0.4 12.1 Tech & innovation3