BankUnited Inc. 2025年季度报告

Washington, D.C. 20549 FORM10-Q Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant toRule405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant wasrequired to submit and post such files).YesýNo o Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting GLOSSARY OF DEFINED TERMS The following acronyms and terms may be used throughout this Form 10-Q, including the consolidated financial statements and relatednotes. Non-performing assetNationally recognized statistical rating organizationOther real estate ownedPurchased credit-deterioratedProbability of default NPANRSROOREOPCD PART IItem1.Financial Statements and Supplementary Data BANKUNITED, INC. AND SUBSIDIARIESCONSOLIDATED BALANCE SHEETS - UNAUDITED(In thousands, except share and per share data) BANKUNITED, INC. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF INCOME - UNAUDITED BANKUNITED,INC. AND SUBSIDIARIESNOTES TO CONSOLIDATED FINANCIAL STATEMENTS - UNAUDITEDMarch31, 2025 Note1 Basis of Presentation and Summary of Significant Accounting Policies BankUnited, Inc. is a national bank holding company with one wholly-owned subsidiary, BankUnited, collectively, the Company.BankUnited, a national banking association headquartered in Miami Lakes, Florida, provides a full range of banking services to individualand corporate customers through banking centers in Florida, the New York metropolitan area and Dallas, Texas. The Bank also offers The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accountingprinciples for interim financial information and the instructions to Form 10-Q and Article 10 of Regulation S-X of the SEC. Accordingly,these financial statements do not include all of the information and footnotes required for a fair presentation of financial position, results ofoperations and cash flows in conformity with GAAP and should be read in conjunction with the Company’s consolidated financial The Company has a single operating segment and thus a single reportable segment. The Company’s CEO is the CODM. While theCODM monitors the revenue streams and deposit and loan balances of its lines of business, the business lines serve a similar base ofprimarily commercial clients and provide a comparable range of products and services, all managed through similar processes andplatforms. The CODM regularly assesses the performance of its single operating and reporting segment and decides how to allocate Accounting Estimates In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reportedamounts of assets, liabilities, revenues, and expenses and disclosures of contingent assets and liabilities. Actual results could differ The most significant estimate impacting the Company's consolidated financial statements is the ACL. Accounting Pronouncements Not Yet Adopted ASU No. 2023-09—Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires entities to provideadditional disclosures, primarily related to the income tax rate reconciliation and income taxes paid. The guidance also eliminates certainexisting disclosure requirements related to uncertain tax positions among others. This ASU is effective for the Company for fiscal yearsbeginning after December 15, 2024. The ASU stipulates adoption on a prospective basis with the option to apply the standard ASU No. 2024-03—Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40):Disaggregation of Income Statement Expenses. This ASU requires additional disclosure in interim and annual periods about specificexpense categories in the notes to the financial statements. This ASU is effective for the Company for fiscal years beginning afterDecember 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. The adoption of this ASU is not expected BANKUNITED,INC. AND SUBSIDIARIESNOTES TO CONSOLIDATED FINANCIAL STATEMENTS - UNAUDITEDMarch31, 2025 Note 2Earnings Per Common Share The computation of basic and diluted earnings per common share is presented below for the periods indicated (in thousands, exceptshare and per share data): Basic earnings per common share: BANKUNITED,INC. AND SUBSIDIARIESNOTES TO CONSOLIDATED FINANCIAL STATEMENTS - UNAUDITEDMarch31, 2025 Note3 Investment Securities Investment securities include investment securities available for sale and marketable equity securities. The investment securitiesportfolio consisted of the following at the