v3.25.4
Mortgage Loans Held for Sale
12 Months Ended
Dec. 31, 2025
Receivable, Held-for-Sale [Abstract]  
Mortgage Loans Held for Sale

Note 4. Mortgage Loans Held for Sale

 

The following table provides the fair value and contractual principal balance outstanding of loans held for sale accounted for under the fair value options:

 

 

December 31,

 

 

 

2025

 

 

2024

 

 

 

(in thousands)

 

Mortgage loans held for sale, at fair value

 

$

3,388

 

 

$

10,736

 

Mortgage loans held for sale, contractual principal outstanding

 

 

3,337

 

 

 

10,674

 

Fair value less unpaid principal balance

 

$

51

 

 

$

62

 

At December 31, 2025 and 2024, the Company had 10 loans and 17 loans in the amount of $3.4 million and $10.7 million, respectively, that were classified as mortgage loans held for sale and accounted for under the fair value option accounting guidance for financial assets and financial liabilities.

At December 31, 2025, there were no mortgage loans held for sale that were greater than 90 days past due and non-accrual with a substandard risk rating. At December 31, 2024, there were $4.4 million in mortgage loans held for sale that were greater than 90 days past due and non-accrual with a substandard risk rating.