伊格尔合众银行 2025年季度报告

Eagle Bancorp,Inc. EAGLE BANCORP, INC.Consolidated Balance Sheets (Unaudited) EAGLE BANCORP, INC.Consolidated Statements of Operations (Unaudited) EAGLE BANCORP, INC.Consolidated Statements of Comprehensive Income (Loss) (Unaudited) EAGLE BANCORP, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note1–Summary of Significant Accounting Policies Nature of Operations Eagle Bancorp,Inc. (the "Parent") and its subsidiaries (together with the Parent, the “Company”), through EagleBank (the “Bank”),conduct a full service community banking business, primarily in Northern Virginia, Suburban Maryland and Washington, D.C. The primaryfinancial services offered by the Bank include real estate, commercial and consumer lending, as well as traditional deposit services. The Bank isalso active in the origination of small business loans. The guaranteed portion of small business loans, guaranteed by the Small Business The Bank offers its products and services throughtwelvebanking offices,fourlending centers and various digital capabilities,including PC and smartphone-enabled banking services. Landroval Municipal Finance, Inc., a subsidiary of the Bank, focuses on lending to Principles of Consolidation and Basis of Presentation The Consolidated Financial Statements include the accounts of Eagle Bancorp, Inc. (the "Parent") and its subsidiaries (together withthe Parent, the "Company"), with all significant intercompany transactions eliminated. EagleBank (the "Bank"), a Maryland chartered The accounting and reporting policies of the Company conform to generally accepted accounting principles in the United States ofAmerica ("GAAP") and to general practices in the banking industry. The Consolidated Financial Statements and accompanying notes of theCompany included herein are unaudited. The Consolidated Financial Statements reflect all adjustments, consisting of normal recurringadjustments, that in the opinion of management are necessary to present fairly the results for the periods presented. Certain information andnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to therules and regulations of the Securities and Exchange Commission ("SEC"). In addition to the accounting policies described below, the Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affectthe reported amounts in the consolidated financial statements and accompanying notes. Actual results may differ from those estimates and such Investment Securities The Company recognizes acquired securities on the trade date. Investment securities comprise debt securities, which are classifieddepending on the Company's intent and ability to hold the securities to maturity. Debt securities are classified as available-for-sale ("AFS")when management may have the intent to sell them prior to maturity. Debt securities are classified as held-to-maturity ("HTM") and carried at AFS Securities are acquired as part of the Company’s asset/liability management strategy and may be sold in response to changes ininterest rates, current market conditions, loan demand, changes in prepayment risk and other factors. AFS securities are carried at fair value,with unrealized gains or losses, other than impairment losses, being reported as accumulated other comprehensive income (loss), a separate Premiums and discounts on investment securities are amortized/accreted to the earlier of call or maturity based on expected lives,which lives are adjusted based on prepayment assumptions and call optionality. Transfers of Investment Securities from Available-for-Sale to Held-to-Maturity Transfers of debt securities into the HTM category from the AFS category are made at amortized cost, net of unrealized gain or lossreported in accumulated other comprehensive income (loss) at the date of transfer. The unrealized holding gain or loss at the date of transfer isretained in other comprehensive income (loss) and in the carrying value of the HTM securities. Such amounts are amortized over the remaining The Company does not intend to sell the HTM investments, and it is more likely than not that the Company will not have to sell thesecurities before recovery of its amortized cost basis, which may be at maturity. Loans The Company classifies loans in its portfolio as either held for investment (“HFI”), when management has the intent and ability tohold the loans for the foreseeable future or until maturity or payoff, or held for sale (“HFS”). HFS loans are reported at the lower of cost or fairvalue on the Consolidated Balance Sheets. HFI loans are stated at the principal amount outstanding, net of unamortized deferred costs and fees. Past due loans are placed on nonaccrual status when the contractual payment of principal or interest has become 90 days past due orthere is a clear indication that the borrower's cash flow may not be su